https://www.taxtmi.com/circulars?id=8008 Customs must verify export obligations under EPCG, Advance Authorization, DFIA and Chapter 3 duty credit scrips through submission and random checking of installation certificates and shipping bills, accept Export Obligation Discharge Certificates absent specific intelligence of misuse, and report quarterly on discrepancies; where obligations are unmet EPCG requires payment of proportionate duty with interest and timely action to safeguard revenue and facilitate bond/bank guarantee redemption. en-us Tue, 16 Mar 2010 00:00:00 +0530 Mon, 05 Jan 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8008 Customs must verify export obligations under EPCG, Advance Authorization, DFIA and Chapter 3 duty credit scrips through submission and random checking of installation certificates and shipping bills, accept Export Obligation Discharge Certificates absent specific intelligence of misuse, and report quarterly on discrepancies; where obligations are unmet EPCG requires payment of proportionate duty with interest and timely action to safeguard revenue and facilitate bond/bank guarantee redemption. Circulars Customs Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8008