Export obligation monitoring requires payment of duty with interest and bond recovery when discharge proof is not produced post-expiry. License holders under EPCG and Advance Authorization must produce EODC within prescribed periods; failure to discharge block-wise export obligations renders the proportional duty on the unfulfilled portion, with interest, immediately payable and recoverable. Customs may enforce bonds, bank guarantees or corporate guarantees, detain and sell goods under customs control, and issue simple notices for proof of discharge; matters where a licensee has applied to the granting authority for EODC may be kept in abeyance, but absent proof recovery action must be initiated without awaiting adjudication.
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.
Export obligation monitoring requires payment of duty with interest and bond recovery when discharge proof is not produced post-expiry.
License holders under EPCG and Advance Authorization must produce EODC within prescribed periods; failure to discharge block-wise export obligations renders the proportional duty on the unfulfilled portion, with interest, immediately payable and recoverable. Customs may enforce bonds, bank guarantees or corporate guarantees, detain and sell goods under customs control, and issue simple notices for proof of discharge; matters where a licensee has applied to the granting authority for EODC may be kept in abeyance, but absent proof recovery action must be initiated without awaiting adjudication.
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