EPCG and duty exemption compliance: licensing authorities must apply specified Customs Notifications and modify DEEC entries accordingly. Licensing authorities must apply the specified Customs Notifications when issuing licences and during redemption or discharge of export obligations, including modification of DEEC entries as required for licences issued under Paragraphs 7.4 and 7.3/7.5 of the EXIM Policy 1997-2002; the Notifications cover EPCG variants, advance licences with AU conditions, jobbing, Duty Entitlement Pass Book, and special imprest licence and set the customs conditions for licence issuance and obligation discharge.
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.
EPCG and duty exemption compliance: licensing authorities must apply specified Customs Notifications and modify DEEC entries accordingly.
Licensing authorities must apply the specified Customs Notifications when issuing licences and during redemption or discharge of export obligations, including modification of DEEC entries as required for licences issued under Paragraphs 7.4 and 7.3/7.5 of the EXIM Policy 1997-2002; the Notifications cover EPCG variants, advance licences with AU conditions, jobbing, Duty Entitlement Pass Book, and special imprest licence and set the customs conditions for licence issuance and obligation discharge.
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