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          Re-export of diamonds

          Re-importation and Re-exportation of Goods

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          Re-export of diamonds: Special Notified Zone rules assign custody, sales and accounting duties to designated agencies. 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.
                            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.

                                  Re-export of diamonds: Special Notified Zone rules assign custody, sales and accounting duties to designated agencies.

                                  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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