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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>Post Export EPCG duty credit scrip enables remission of basic customs duty as transferable credits upon fulfilling export obligations.</h1> The Post Export EPCG scheme allows remission of Basic Customs Duty as freely transferable duty credit scrips after importers fulfil specific and average Export Obligations. The Regional Authority issues an authorisation marked 'Not for imports' with specific EO set at 85% of the applicable specific EO and the EO period starting from issue. Upon EO completion, RA issues a proportionate duty credit scrip based on Basic Customs Duty paid; the scrip is produced at import for duty debit and is valid for 18 months from issue.

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