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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>Re-export of diamonds: Special Notified Zone rules assign custody, sales and accounting duties to designated agencies.</h1> Re-export of diamonds is facilitated via a Special Notified Zone at Gujarat Hira Bourse where M/S SIDC and M/S DGDC are responsible for receipt, custody, sales, delivery, re-export and accounting of rough diamonds imported for viewing and sale, subject to procedures prescribed by the jurisdictional Commissioner of Customs.

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