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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>Diamond Imprest Authorisation imposes import/export restrictions, value addition and bond requirements to operationalize the scheme.</h1> The Public Notice inserts a Diamond Imprest Authorisation (DIA) scheme in Handbook of Procedures, 2023: DIA applications must be filed online; imports/exports confined to Mumbai Airport with pre import conditions; exports must be physical natural cut and polished diamonds not exceeding one quarter carat; a minimum 10% value addition in freely convertible currency is required; deemed exports are excluded. DIA holders must execute a bond equal to export obligation and a performance bank guarantee equivalent to duty foregone prior to Customs clearance. Export discharge, validity periods, single authorisation per IEC, prohibitions on extensions/revalidation, and online procedures for fulfilment and regularisation of bonafide default are prescribed.

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