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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>Bank guarantee exemption for eligible exporters enables bond-only import clearance under Advance Licence and EPCG, subject to verification.</h1> Prescribes acceptance of bonds and bank guarantees for imports under Advance Licence and EPCG schemes, exempting recognised status-holders and qualifying manufacturer-exporters from BGs while others face partial or full BG requirements. Exemptions permit a bond without surety in the prescribed format but are conditional on no prior export-obligation defaults, no penalisation under specified statutes, and verification of export performance or excise duty payment by the jurisdictional Superintendent of Central Excise. Customs may require BGs where revenue risk exists; bonds/BGs must be maintained for the full export-obligation period and Customs must enforce renewals and recoveries.

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