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        DGFT

        DGFT introduced new provisions in Chapter 4 of Handbook of...

        New Diamond Import-Export Scheme Requires 10% Value Addition, Restricts Trade Through Mumbai Airport Under DGFT Chapter 4.

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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.
                                DGFT introduced new provisions in Chapter 4 of Handbook of Procedures 2023 establishing the Diamond Imprest Authorization (DIA) scheme. The scheme permits import and export of diamonds exclusively through Mumbai Airport, with mandatory pre-import conditions. DIA holders must achieve 10% value addition in freely convertible currency. Authorization validity is 12 months for imports with 18-month export obligation period. Only natural cut and polished diamonds weighing <=0.25 carats are eligible for export. Holders must execute a bond equal to export obligation with performance bank guarantee covering duty foregone. One IEC can obtain single authorization per financial year. The scheme prohibits deemed exports, revalidation, and export obligation extensions. Implementation commences from April 1, 2025.
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