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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 authorizations require Nexus certification and are tied to proportional export obligations under structured block fulfilment.</h1> DGFT revised Chapter 5 consolidating the EPCG Scheme effective 18 April 2013: authorizations in ANF5A are issued with a specific duty-saved amount and corresponding specific export obligation, require a Nexus Certificate from an independent Chartered Engineer, and obligate installation certification to the RA. EO is structured in two blocks (50% in years 1-4; 50% in years 5-6) with permitted automatic 10% adjustments, extensions subject to 2% composition fee or 10% EO enhancement, monitoring by RA, redemption via ANF5B, and penalties for default under FT(D&R) Act, FTP and Customs Act. Post-export duty credit scrips and Green Technology product lists are provided.

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