Re-warehousing waiver for eligible export-oriented units; procedural self-warehousing permitted subject to verification and recordkeeping and random inspections. Eligible EOU/EHTP/STP/BTP units with prescribed prior year export turnover and a clean track record may self warehouse imported or indigenously procured duty free goods without prior physical verification by the officer. The authorised unit representative must verify particulars against ARE 3/invoice or bill of entry, make entries in the warehousing register, endorse and dispatch prescribed copies to the Superintendent in charge within one working day, and use the prescribed Certificate of Warehousing. Discrepancies must be reported immediately and suspend self warehousing; supervisory countersignature, retention of records and random consignment verifications are mandated.
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Provisions expressly mentioned in the judgment/order text.
Re-warehousing waiver for eligible export-oriented units; procedural self-warehousing permitted subject to verification and recordkeeping and random inspections.
Eligible EOU/EHTP/STP/BTP units with prescribed prior year export turnover and a clean track record may self warehouse imported or indigenously procured duty free goods without prior physical verification by the officer. The authorised unit representative must verify particulars against ARE 3/invoice or bill of entry, make entries in the warehousing register, endorse and dispatch prescribed copies to the Superintendent in charge within one working day, and use the prescribed Certificate of Warehousing. Discrepancies must be reported immediately and suspend self warehousing; supervisory countersignature, retention of records and random consignment verifications are mandated.
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