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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>Mandatory recording of scrip transfer: online registration required before transferee may utilise MEIS/SEIS scrip for duty payment.</h1> Transfers of MEIS/SEIS scrips issued on or after 14.1.2019 (EDI ports) must be recorded on the DGFT website by the current owner before the transferee may utilise the scrip for duty payment; Customs will verify the recorded current owner. Recording requires DSC login, entry of scrip number and transferee IEC; entries are instantaneous and irreversible, permit only one simultaneous transferee, and allow the recorded current owner alone to execute further transfers. Physical scrip issuance continues until separately discontinued.

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