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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>End user certificate obligations - importers must prevent diversion, secure approvals for transfers, and verify possession.</h1> Appendix 2Q prescribes an End User Certificate requiring the importer to import specified goods into India, not redirect them prior to arrival, provide possession verification if requested, and not re export or re transfer the items within India without prior written approval of the Certificate Issuing Authority; any change of end user requires prior written permission and agreement by the new end user to the certificate conditions. The Certificate does not replace any statutory import licence required for restricted items under ITC(HS).

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