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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>EGM compliance: timely, accurate EGM filing and tallying required to enable IGST export refunds and rectify integration errors.</h1> IGST export refunds are impeded by non filing/late filing of online local and gateway EGMs, mismatches between local and gateway EGMs for consolidated LCL cargo, and non-entry of stuffing reports by Preventive officers. Custodians, carriers, shipping lines and agents must file local EGMs before movement, maintain tally sheets showing previous and new container details, provide particulars to customs, and cooperate so gateway officers can amend EGMs in ICES and revalidate them. Jurisdictional officers must monitor compliance, permit a limited facilitation window for retrospective filing, and thereafter invoke penalties for persistent non compliance.

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