Admissibility of DEPB benefits remains suspended for supplies from DTA units to SEZ units until SEZ chapter brought into operation. Admissibility of export credit under the DEPB Scheme for supplies by DTA units to SEZ units is suspended until Chapter XA of the Customs Act is brought into operation; prior administrative extensions lack legal effect, and where benefits were granted earlier recovery action must be initiated while customs formations issue public and standing notices for guidance.
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Provisions expressly mentioned in the judgment/order text.
Admissibility of DEPB benefits remains suspended for supplies from DTA units to SEZ units until SEZ chapter brought into operation.
Admissibility of export credit under the DEPB Scheme for supplies by DTA units to SEZ units is suspended until Chapter XA of the Customs Act is brought into operation; prior administrative extensions lack legal effect, and where benefits were granted earlier recovery action must be initiated while customs formations issue public and standing notices for guidance.
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