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Provisions expressly mentioned in the judgment/order text.
CBIC issued Public Notice 06/2025 harmonizing procedures for import/export of gems, jewellery, samples, and prototypes through personal carriage. The directive introduces electronic processing of Bill of Entry/Shipping Bill for such transactions at specified airports from 01.05.2025, covering personal carriage modes for commercial cargo. Key provisions include simplified regulatory framework for facilitating export/import, enabling electronic filing, and providing clearance options at airports or factory premises for eligible importers/exporters. The procedure aims to promote ease of doing business and reduce transaction time and costs for high-end manufacturing and jewellery sectors.
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