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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>Bank guarantee and LUT execution: BG to be executed by surety bank; LUT by exporter or importer.</h1> The amendment requires that Bank Guarantees and Legal Agreements (LUT) be executed on non judicial stamp paper for amounts prescribed under the applicable State Stamp Act or the Indian Stamp Act. It clarifies that Bank Guarantees must be executed by the surety bank (guarantor) and LUTs by the exporter or importer, and deletes the 'BG/' prefix in specified guidance notes so only 'LUT' remains.

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