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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 irrigation equipment rules: ownership and installation conditions restrict transfer until export obligation fulfilled for agro exports.</h1> Irrigation equipment may be imported under the EPCG scheme for export of agro products provided ownership remains with the EPCG licence holder and the equipment is not sold or leased. The licence holder must supply a list of premises where equipment will be installed to the Assistant Commissioner of Customs and furnish a Chartered Engineer's certificate confirming installation and that the equipment will remain at the declared premises. The licence holder must undertake in the Bond/LUT not to transfer or sell the equipment until the export obligation is fulfilled.

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