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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>EODC online issuance requires portal-based closure and RA updates; manual issuance prohibited, with automatic transmission to customs.</h1> Issuance of EODC for AA and EPCG must be processed via the DGFT portal: AA closures may be submitted with validation (complete transactional documents) or without validation; EPCG closures may be submitted without validation. RAs may update licence status and generate EODC letters online, and holders may apply for EODC status updates on the portal. Online EODCs are transmitted to the Customs ICEGATE system in near real time. Manual issuance or issuance through legacy IT systems is prohibited; RAs must generate MIS reports from portal data.

        Topics

        ActsIncome Tax
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