Export obligation verification under EPCG: EODCs generally accepted with random and intelligence-led detailed checks. EODCs issued by Regional Authorities for EPCG authorizations are to be normally accepted by Customs without independent re-verification of first block export obligations, subject to restricted random sampling and intelligence-led detailed checks. Customs verification of installation certificates is limited to a random sample and non-EDI shipping bills must be verified. Senior officers must apply transparent random selection criteria, inform exporters immediately, and avoid requesting information available in EDI; specified selection triggers include missing installation certificates, third-party exports, entity changes, intelligence inputs, and assessments of duty-saved exposure.
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Provisions expressly mentioned in the judgment/order text.
Export obligation verification under EPCG: EODCs generally accepted with random and intelligence-led detailed checks.
EODCs issued by Regional Authorities for EPCG authorizations are to be normally accepted by Customs without independent re-verification of first block export obligations, subject to restricted random sampling and intelligence-led detailed checks. Customs verification of installation certificates is limited to a random sample and non-EDI shipping bills must be verified. Senior officers must apply transparent random selection criteria, inform exporters immediately, and avoid requesting information available in EDI; specified selection triggers include missing installation certificates, third-party exports, entity changes, intelligence inputs, and assessments of duty-saved exposure.
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