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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>Diamond Imprest Authorisation enables import of natural cut and polished diamonds against export obligations with mandated value addition.</h1> The Diamond Imprest Authorisation permits temporary import of specified Natural Cut and Polished Diamonds against mandatory physical export, excluding lab-grown diamonds, subject to a minimum value addition requirement to be realized in free foreign exchange. Eligibility is restricted to higher-status exporters meeting prescribed export performance and tax filing conditions, with import entitlements linked to average past exports and capped. Imports are exempt from specified customs duties, subject to an Actual User and pre-import condition, non-transferable, require recordkeeping, and must meet export obligations within defined timeframes.

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