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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Prior import requirement for raw cotton mandates import before export of cotton yarn under duty exemption scheme.</h1> Licensing authorities must issue duty free licences for export of cotton yarn only with a specific condition that import of raw cotton shall precede export by the licencee to fulfil the export obligation; replenishment imports of raw cotton under the duty exemption scheme are not permitted and both quantity and value based licences must reflect this condition.

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