Post Export EPCG duty credit scrips allow proportionate duty remission tied to export obligation fulfillment and strict registration controls. Post Export EPCG duty credit scrips provide a duty remission against basic customs duty paid on imported capital goods, granted proportionately by the Regional Authority based on export obligation fulfillment within a fixed export obligation period. The scheme requires imports on payment of full duties in cash, sequential registration and endorsement at the port, installation/use certification, and verification by Customs before scrip registration. Options on non-availment of Cenvat Credit affect export obligations; re-export with drawback precludes remission and indigenous sourcing on payment of duty is not permitted.
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.
Post Export EPCG duty credit scrips allow proportionate duty remission tied to export obligation fulfillment and strict registration controls.
Post Export EPCG duty credit scrips provide a duty remission against basic customs duty paid on imported capital goods, granted proportionately by the Regional Authority based on export obligation fulfillment within a fixed export obligation period. The scheme requires imports on payment of full duties in cash, sequential registration and endorsement at the port, installation/use certification, and verification by Customs before scrip registration. Options on non-availment of Cenvat Credit affect export obligations; re-export with drawback precludes remission and indigenous sourcing on payment of duty is not permitted.
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