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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>EPCG Scheme ties duty concession on capital goods to phased export obligations with monitoring, extensions, and penalties.</h1> EPCG Scheme grants authorizations for duty concession on capital goods against specified export obligations certified by a Chartered Engineer and monitored by Regional Authorities. Export obligations are fixed against duty saved and must be met in prescribed block periods, with pro rata adjustments for under- or over-utilization, limited condonation, extension mechanisms on payment or conditions, and penalties for default. Redemption requires submission of prescribed documents for discharge; post-export duty credit scrips and rules on re-export, replacement, clubbing, indigenous sourcing, leasing, and green-technology eligibility are provided.

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