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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>Execution of bonds required for duty exemption under notified schemes; bank guarantees or other surety may be prescribed.</h1> Execution of bonds is required for exemption from customs duties under specified schemes and notifications, using end use or provisional duty bonds in prescribed forms, secured by bank guarantees or other surety; the amount and conditions of such bonds and guarantees are governed by Board instructions, the relevant notification terms, and provisions and rules under the Customs Act, 1962.

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