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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>Late Submission Fee applies to non-submission of each ECB form, including nil returns, regardless of content.</h1> A Late Submission Fee is applicable for non-submission of each Form ECB 2, and this applicability extends to Nil returns, so each individual filing obligation must be complied with to avoid the LSF for non-submission.

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