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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>Personal carriage procedures for gems, samples, and prototypes enable electronic customs filing, temporary detention and airport clearance protocols.</h1> The Circular establishes a harmonised procedure for import/export of gems and jewellery and samples/prototypes via personal carriage, mandating electronic filing and processing of Bills of Entry and Shipping Bills from 01.05.2025 at specified airports. It prescribes stakeholder roles: importers/exporters must file advance declarations with travel and trade identifiers; passengers must request temporary detention and obtain Detention Receipts; customs will verify, seal, escort and warehouse detained parcels pending clearance or LEO; eligible parties may opt for factory-premises examination or movement under bond. Time targets and amendment/cancellation processes are specified, and DG Systems will issue detailed advisory on electronic processing.

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