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      Overview of Customs Functions - CBEC's Customs Manual 2025

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      Overview of Customs Functions - CBEC's Customs Manual 2025

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      Import and export of gems and jewellery

      Import and Export through Courier

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      Courier shipment of gems and jewellery permitted for EOUs, SEZs and DTA, subject to a per consignment value cap.
      Import and export of gems and jewellery are permitted through courier: imports (including samples) by EOUs and SEZ units are allowed, and exports of cut ... Summary

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