https://www.taxtmi.com/circulars?id=63210 Re-export of unsold rough diamonds from a Special Notified Zone may proceed without the Export Declaration Form if the lot is cleared at centres notified under the Customs Act; the buyer must file a Bill of Entry, and Authorised Dealer Category I banks may permit import payments after satisfying themselves of the bona fides and must maintain records. Other terms of the earlier circular remain unchanged. en-us Fri, 22 Nov 2019 00:00:00 +0530 Wed, 18 Feb 2026 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63210 Re-export of unsold rough diamonds from a Special Notified Zone may proceed without the Export Declaration Form if the lot is cleared at centres notified under the Customs Act; the buyer must file a Bill of Entry, and Authorised Dealer Category I banks may permit import payments after satisfying themselves of the bona fides and must maintain records. Other terms of the earlier circular remain unchanged. Circulars FEMA Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63210