Chapter IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS (From Rule 22 to Rule 46)
Rule 29A - Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft or aircraft engine by a Unit in International Financial Services Centre
Special Economic Zones Rules, 2006 Chapter IV TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS
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Customs procedure for aircraft imports and exports by IFSC units requires endorsed filings, inspection reports, and authorised verification. Rule 29A sets a bespoke customs procedure for import, DTA procurement/supply, and export of aircraft or aircraft engine by an IFSC Unit: file specified documents (Bills of Entry, Tax Invoices, Shipping Bills) through SEZ Customs with an endorsed Bill of Entry for imports, permit customs inspection of marks and numbers at the designated customs airport or bonded area, transmit inspection reports to the Special Economic Zone Authorised Officer by authorised electronic means, and treat the Authorised Officer's verification as deemed arrival, out of charge or Let Export Order completion; custody must be with a person approved under customs custody rules.
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.
Customs procedure for aircraft imports and exports by IFSC units requires endorsed filings, inspection reports, and authorised verification.
Rule 29A sets a bespoke customs procedure for import, DTA procurement/supply, and export of aircraft or aircraft engine by an IFSC Unit: file specified documents (Bills of Entry, Tax Invoices, Shipping Bills) through SEZ Customs with an endorsed Bill of Entry for imports, permit customs inspection of marks and numbers at the designated customs airport or bonded area, transmit inspection reports to the Special Economic Zone Authorised Officer by authorised electronic means, and treat the Authorised Officer's verification as deemed arrival, out of charge or Let Export Order completion; custody must be with a person approved under customs custody rules.
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