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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 promotion scrip usage: restrictions and compliance required for duty credit, advance authorisations, DFIA and EPCG schemes.</h1> Export promotion schemes operate via reward/duty credit scrips, duty exemption authorisations (Advance Authorisation/DFIA) and EPCG duty remission or zero duty capital goods import schemes. Scrips and authorisations carry specific permitted uses, transferability limits, value addition and export obligation requirements, bond/Bank Guarantee and monitoring obligations, and exclude payment of penalties and interest. EPCG and post export duty credit variants require sequential registration, endorsements and verifications before remission or scrip registration, with inter agency checks to prevent misuse.

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