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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>Concessional duty application requires manufacturer to apply in quadruplicate, execute bond or letter of undertaking and obtain countersignature.</h1> Manufacturers seeking subject goods at concessional duty must apply in quadruplicate on the prescribed Form to the jurisdictional Assistant or Deputy Commissioner, filing a separate application per supplier and executing a general bond with surety or security (a letter of undertaking may suffice where specified show cause notices or actions are absent). The bond amount is set by the Commissioner to cover estimated recoverable duty, and the Assistant or Deputy Commissioner must countersign and certify execution and bond particulars.

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