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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>Preferential origin procedure under CAROTAR now governs AEO bank-guarantee dispensations for duty preference claims.</h1> The CAROTAR, 2020 regime and the statutory procedure for claiming preferential rates of duty prevail over specified bank-guarantee dispensations in Circular No. 33/2016 and Circular No. 54/2020; those circular provisions are to be aligned so that competent-authority directions to furnish bank guarantees for provisional release remain unaffected and AEO relaxations are read subject to the origin-claim procedure.

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