https://www.taxtmi.com/article/detailed?id=16693 Enhanced due diligence is required in self-declarations submitted by Authorisation Holders and Customs Brokers for exemption from Bank Guarantee or cash security under Advance Authorisation and EPCG schemes. Eligibility depends on full and correct disclosure of penalties imposed during the preceding three financial years under the Customs Act, Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act. A structured disclosure format is prescribed, and incorrect, false, or misleading declarations may attract penal action under the Customs Act. en-us Fri, 19 Jun 2026 08:25:06 +0530 Fri, 19 Jun 2026 08:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16693 Enhanced due diligence is required in self-declarations submitted by Authorisation Holders and Customs Brokers for exemption from Bank Guarantee or cash security under Advance Authorisation and EPCG schemes. Eligibility depends on full and correct disclosure of penalties imposed during the preceding three financial years under the Customs Act, Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act. A structured disclosure format is prescribed, and incorrect, false, or misleading declarations may attract penal action under the Customs Act. Articles Customs - Import - Export - SEZ Fri, 19 Jun 2026 08:25:06 +0530 https://www.taxtmi.com/article/detailed?id=16693