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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>Customs exemption for export oriented units subject to bonds, authorised use and Net Foreign Exchange compliance.</h1> Exemption from customs duties (including integrated tax and compensation cess and applicable additional duties) is provided for specified goods imported or procured for use by EOUs, STP, EHTP and related units for export oriented activities, subject to Development Commissioner authorisation, prescribed import procedures, execution of bonds, maintenance of accounts and conditions imposed by customs officers. Non compliance, non use, re export failures or shortfall in prescribed Net Foreign Exchange earnings attract duty with interest, and the notification sets out procedural flexibilities for re export, temporary removal, inter unit transfers, sectoral exceptions and sanctioned disposal routes.

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