4A.32.1

However, an exporter desirous of re-importing plain/ studded precious metal jewellery for re-export shall submit a CA certified copy of the export of his preceding year to the jurisdictional Customs Authorities and also execute a bond with them to reexport equivalent quantity of plain/ studded jewellery of same quantity (equivalent weight of gold & value of studdings that were re-imported) within 60 days of the re-import.