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          Customs

          Re-export of diamonds

          Re-importation and Re-exportation of Goods

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          Special Notified Zone permissions impose designated custody and re-export obligations for rough diamonds under customs procedures. Permission to establish Special Notified Zone facilities at Bharat Diamond Bourse (Mumbai) and Gujarat Hira Bourse (Surat) designates the respective Bourses and named handling agents as responsible for receipt, sales, custody, delivery, re-export and accounting of rough diamonds imported for viewing and/or sale, subject to forms and procedures prescribed by the jurisdictional Commissioner of Customs (refer Circulars No. 17/2015 and 36/2019).
                            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.

                                  Special Notified Zone permissions impose designated custody and re-export obligations for rough diamonds under customs procedures.

                                  Permission to establish Special Notified Zone facilities at Bharat Diamond Bourse (Mumbai) and Gujarat Hira Bourse (Surat) designates the respective Bourses and named handling agents as responsible for receipt, sales, custody, delivery, re-export and accounting of rough diamonds imported for viewing and/or sale, subject to forms and procedures prescribed by the jurisdictional Commissioner of Customs (refer Circulars No. 17/2015 and 36/2019).


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