Random verification of EPCG export obligations ensures selective customs scrutiny; EODCs are generally accepted with specified exceptions. Customs will normally accept Export Obligation Discharge Certificates issued under EPCG in terms of FTP/HBP without repeating DGFT's block-wise verification, subject to random detailed checks of a limited number of cases, verification prompted by specific intelligence, endorsement by Regional Authorities, and mandatory genuineness checks of non-EDI shipping bills. Selection for detailed checks will be made by the Joint/Additional Commissioner, with the exporter informed on the date of selection via official email.
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.
Random verification of EPCG export obligations ensures selective customs scrutiny; EODCs are generally accepted with specified exceptions.
Customs will normally accept Export Obligation Discharge Certificates issued under EPCG in terms of FTP/HBP without repeating DGFT's block-wise verification, subject to random detailed checks of a limited number of cases, verification prompted by specific intelligence, endorsement by Regional Authorities, and mandatory genuineness checks of non-EDI shipping bills. Selection for detailed checks will be made by the Joint/Additional Commissioner, with the exporter informed on the date of selection via official email.
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