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Dual counting of exports under Advance Licence and EOU schemes undermines export obligation compliance; field enforcement must prevent misuse. Certain export consignments routed through 100% Export Oriented Units or Export Houses were irregularly counted both under the Advance Licence Scheme and the EOU Scheme, causing the same exports to be applied to fulfil export obligations under both schemes; field formations are directed to be alert to such misuse and to prevent recurrence by enhanced oversight.
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Provisions expressly mentioned in the judgment/order text.
Dual counting of exports under Advance Licence and EOU schemes undermines export obligation compliance; field enforcement must prevent misuse.
Certain export consignments routed through 100% Export Oriented Units or Export Houses were irregularly counted both under the Advance Licence Scheme and the EOU Scheme, causing the same exports to be applied to fulfil export obligations under both schemes; field formations are directed to be alert to such misuse and to prevent recurrence by enhanced oversight.
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