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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>Removal of mandatory warehousing for export oriented units shifts compliance to prescribed digital records and procurement certificate procedures.</h1> Mandatory warehousing provisions for EOUs, STPIs, EHTPs and similar units are removed while preserving duty exemption conditions under Notification 52/2003-Customs and FTP; units are delicensed as warehouses effective from the amendment date but must maintain prescribed digital Form A records with an audit trail, furnish monthly digital copies to proper officers, and follow revised procedures for procurement certificates, bill of entry submission and inter unit transfers supported by commercial documents with jurisdictional intimation.

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