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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>Export Promotion Capital Goods Scheme imposes structured export obligations and certification requirements for concessional import authorisations.</h1> EPCG Scheme authorises eligible exporters to import capital goods at concessional duty subject to export obligations; RA issues authorisations on ANF 5A based on an independent Chartered Engineer nexus certificate. Imported capital goods must be certified as installed within prescribed timeframes, with mechanisms for extensions and shifting between units. Export obligation fulfillment requires specified documentation, allows third party exports under strict evidentiary conditions, and is discharged via online EODC; EO is managed through block-wise proportions, average EO rules, extensions/regularisation with composition fees, and penalties for non compliance.

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