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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 waiver for EOUs upheld: B-17 bond satisfies continuity bond requirement, separate guarantees not required.</h1> Exemption from furnishing a bank guarantee or surety for Export Oriented Units is governed by existing CBIC circulars and Para 6.12 of the Foreign Trade Policy; EOUs executing the B-17 bond meet the continuity bond requirement under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and are not subject to the bank guarantee norms for general importers set out in Circular No. 48/2017.

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