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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>Continuity bond acceptance: B-17 bond valid; inter-unit transfers require GST and recipient customs duty liability.</h1> The B-17 running bond shall serve as the continuity bond under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; estimated import quantities and values may be submitted for periods up to one year and amended as needed; transitional option permits use of Rule 5 or procurement certificates; inter-unit transfers require invoice and GST payment, no customs duty at transfer, supplier to endorse any customs duty exemption, and recipient bears customs duty liability upon DTA clearance.

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