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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>Special permissions for gems and jewellery EOUs allow controlled import and temporary export of samples subject to approvals and conditions.</h1> EOUs in Gems and Jewellery may obtain prior customs approval to import gold in primary form by authorized persons, temporarily remove goods into the domestic tariff area for display duty free with return obligations, and permit personal carriage of samples for export promotion subject to Customs declaration and repatriation of sale proceeds; unsold jewellery sent abroad must be re imported within prescribed time limits, and moulds and tooling may be sent for duty free jobwork and returned.

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