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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>TRQ access for India UAE CEPA enables notified holders to import gold and take delivery through IFSCA vaults.</h1> The amendment substitutes Condition No. 2 to require that the IEC in a TRQ authorization be of nominated agencies (RBI notified banks; DGFT notified agencies), qualified jewellers notified by IFSCA through IIBX, or valid India-UAE TRQ holders notified by IFSCA through IIBX; such holders may obtain physical delivery via IFSCA registered vaults in SEZs per IFSCA guidelines. Importation must follow the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, except where the importer and TRQ holder are the same entity.

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