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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.

        The trade authority amended Para 4.84(b) of the Handbook of Procedures 2023 to clarify export obligation timelines: exporters must fulfil obligations within 120 days from import of each consignment under an authorisation, except that for findings and mountings of gold, platinum and silver and for jewellery the period is 180 days; extensions remain barred. The revision removes language permitting post-export replenishment imports of gold and is stated to align Para 4.84(b) with Para 4.36(a) of the Foreign Trade Policy.

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