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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 duty exemption conditioned on certified installation and enforceable export obligation with monitored redemption procedures.</h1> The EPCG Scheme permits import of capital goods against reduced duty subject to an export obligation certified by Chartered Engineer or Central Excise; installation certification, documentation of exports (including third party exports), maintenance of registers, and realization in foreign currency are required for discharge. Regional Authorities issue, monitor, extend or regularise authorisations, process redemption applications, allow clubbing and pro rata adjustments, and prescribe penalties, composition fees and post export duty credit scrip mechanisms where applicable.

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