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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 exemptions under Advance Licence and EPCG schemes tightened; conditional BG waivers subject to export performance and compliance.</h1> Revised norms prescribe that bonds/BGs under Advance Licence and EPCG schemes follow the specified format, cover ordinarily leviable duty, and may be secured by bank guarantee, cash security or approved financial-institution guarantee. Designated categories of status holders, recognized service providers, qualifying manufacturer-exporters and PSUs are eligible for BG exemption, while others must furnish full BG. Exemptions are conditional on no past defaults or penalization, submission and verification of export-performance or excise-payment certificates, solvency certification of sureties, maintenance of BGs for the full export-obligation period, and Customs' record-keeping and enforcement.

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