Sequencing of gold imports not required; imports under AA/DFIA must be matched by corresponding exports though order may vary. Imports of gold under Advance Authorization (AA) or Duty Free Import Authorization (DFIA) must be accounted for by corresponding exports but the import need not precede the export; each authorized import must be reconciled with an export to meet export-linked authorization conditions while permitting flexibility in sequencing, consistent with RBI operational guidance and Foreign Trade Policy requirements.