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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>Re-importation time limit for goods exported to Nepal now subject to a country-specific deadline restricting delayed returns.</h1> The amendment inserts a proviso creating a country-specific re-importation deadline for goods exported to Nepal, making eligibility for the customs exemption contingent on re-importation within the prescribed period and thereby adding a temporal condition to the existing notification entry.

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