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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>Bond based compliance requirement conditions SEZ permission to operate and entitlement to exemptions and concessions.</h1> Permission to operate and to avail exemptions, drawbacks and concessions in SEZs is conditional on execution and acceptance of a Bond-cum-Legal Undertaking (Forms H or D) guaranteeing proper utilisation and accountal of duty free goods and positive net foreign exchange earnings; the Bond must cover specified movements, authorised operations, temporary removals and re imports, be executed according to entity type, valued against effective duties on projected requirements, monitored periodically and supplemented where shortfalls occur, with originals retained by the Development Commissioner and deemed accepted if uncommunicated within seven working days.

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