https://www.taxtmi.com/circulars?id=802 Surety under the Duty Exemption and EPCG Schemes must ordinarily be a Bank Guarantee covering the difference between duties leviable on merits and duties actually paid; prescribed category-based guarantee amounts apply, with Collector discretion to demand higher guarantees for revenue risk, and EPCG bonds and guarantees must remain valid for the full export obligation period plus one year. en-us Thu, 25 May 1995 00:00:00 +0530 Wed, 16 Jul 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=802 Surety under the Duty Exemption and EPCG Schemes must ordinarily be a Bank Guarantee covering the difference between duties leviable on merits and duties actually paid; prescribed category-based guarantee amounts apply, with Collector discretion to demand higher guarantees for revenue risk, and EPCG bonds and guarantees must remain valid for the full export obligation period plus one year. Circulars Customs Thu, 25 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=802