Procedural relaxation for EOUs and Gem & Jewellery schemes streamlines de bonding, DTA sales, sourcing and inter unit transfers. Procedural relaxation implements time bound de bonding where EOU/EHTP/STP units self assess duty, notify the Development Commissioner and jurisdictional Customs/Central Excise, and the Deputy/Assistant Commissioner must confirm liabilities or communicate discrepancies within fifteen working days and issue a No Dues Certificate after payment; re warehousing certificates require physical verification. It also standardizes DTA sale by defining 'similar goods' by Customs Valuation criteria, allows sourcing by Advance License/DFRC without AROs subject to endorsement, prescribes ARE 3 procedures for inter unit transfers, permits sharing of specified common facilities among co owned units, and provides conditional restraints on withdrawal of pre authenticated CT 3 facilities.
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.
Procedural relaxation for EOUs and Gem & Jewellery schemes streamlines de bonding, DTA sales, sourcing and inter unit transfers.
Procedural relaxation implements time bound de bonding where EOU/EHTP/STP units self assess duty, notify the Development Commissioner and jurisdictional Customs/Central Excise, and the Deputy/Assistant Commissioner must confirm liabilities or communicate discrepancies within fifteen working days and issue a No Dues Certificate after payment; re warehousing certificates require physical verification. It also standardizes DTA sale by defining "similar goods" by Customs Valuation criteria, allows sourcing by Advance License/DFRC without AROs subject to endorsement, prescribes ARE 3 procedures for inter unit transfers, permits sharing of specified common facilities among co owned units, and provides conditional restraints on withdrawal of pre authenticated CT 3 facilities.
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