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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>Concessional duty on capital goods under EPCG: concessional rate granted subject to licence, bond and block wise export obligations.</h1> Exempts customs duty in excess of a concessional rate on specified capital goods, components and spares imported under the EPCG Scheme, conditioned on production of a valid EPCG licence, execution of a bond securing an export obligation equal to a multiple of duty saved, fulfillment of that obligation in prescribed block-wise proportions over specified periods (with alternative longer schedules for certain large or agri-zone licences), production of installation certification, compliance with port/airport/ICD routing, payment of proportionate duty with interest for shortfalls, and procedural provisions for re-export of defective goods and sectoral reduction of obligations.

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