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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>Export Obligation extension automatically extends specified Advance and EPCG authorisations' EO period without composition fee.</h1> Export Obligation periods for specified Advance Authorisations and EPCG Authorisations whose original or extended EO or block-wise EO periods expire within the identified expiry window are automatically extended until 31.08.2026 without requirement of application, endorsement, amendment, or payment of composition fee; this extension is additional to existing HBP extension facilities, previously paid composition fees are not refundable, customs shall allow exports accordingly, and Regional Authorities will examine EO compliance at EODC issuance, closure, or regularisation.

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