https://www.taxtmi.com/circulars?id=55828 Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions. en-us Tue, 02 May 2017 00:00:00 +0530 Wed, 03 May 2017 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55828 Field formations should issue a simple notice to Advance Authorization and EPCG holders who do not submit proof of export obligation discharge; if the holder shows application for issuance of discharge/redemption certificate, Customs may keep proceedings in abeyance pending the issuing authority's decision and pursue the case via institutional coordination. If no proof of application is produced, recovery through enforcement of bond or bank guarantee may be initiated, while cases of fraud or evasion continue to attract appropriate enforcement under relevant provisions. Circulars Customs Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55828