Export obligation monitoring: initial simple notice permitted and matters held pending issuance of discharge certificates; recovery if no proof. Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions.
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.
Export obligation monitoring: initial simple notice permitted and matters held pending issuance of discharge certificates; recovery if no proof.
Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.