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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>IEC deactivation risk for non filing of annual import/export returns, with reactivation subject to prescribed fee and conditions.</h1> IEC holders must furnish online annual import/export details for the preceding licensing year by 30 June; non filing renders the IEC inoperative from 1 July, with reactivation upon payment of a fee. Service providers (excluding hotels/tourism) receive duty free imports equal to 10% of average foreign exchange earned in the preceding three licensing years, hotels/tourism providers 5%. Advance licence BG requirements are tiered with 25% BG up to 200% entitlement and 100% BG beyond; merchant exporters (other than status holders and PSUs) require 100% BG. EPCG non fulfilment attracts duties plus interest.

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