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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>Duty credit scrips permit duty free imports subject to export obligation fulfilment and strict actual user and verification rules.</h1> Export promotion under FTP 2009-14 operates through duty credit scrips, duty exemption authorisations (Advance Authorisation, DFIA) and EPCG/post export EPCG mechanisms which permit concessional or zero duty imports conditioned on specified permitted uses, value addition and fulfilment of quantified export obligations. Authorisations and scrips carry actual user and transferability restrictions, require bonds or bank guarantees, endorsement on shipping documents, EODC submission, and are subject to customs monitoring, random and intelligence based verification and recovery action for defaults.

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