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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>Forex pre-paid cards treated like foreign currency notes and travellers' cheques for use at airport duty free shops.</h1> Forex pre-paid cards are permitted for use at Duty Free Shops located at international airports in India and are to be treated in the same manner as foreign currency notes and travellers' cheques under FEMA guidance on money changing activities, establishing their equivalence for duty free transactions.

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