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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>EOU cell jurisdiction established: designated officers now handle EOU/EPCG concessional imports, bonds, and duty compliance.</h1> An EOU Cell is established to manage Customs functions for EOU/EHTP/STP and related schemes within Greater Cochin, including duty free imports, warehousing certificates, bond execution and bond to bond transfers, collection of duty on disposal of capital goods and on defaults (including Net Foreign Exchange shortfall and non accountal), cost recovery and Merchant Overtime. The Cell will also administer concessional imports under the Customs (Import of Goods at Concessional Rate of duty) Rules, 2017 with bond execution and utilisation monitoring, issue EPCG installation certificates, and accept bonds and procurements certificates under the Customs Act, 1962; trade should contact designated officers.

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