Customs procedures for SEZ LNG operations require DTA importers to complete customs formalities before using SEZ storage services. DTA entities using the PLL-operated LNG regasification facility in Puthuvypeen SEZ must complete Customs Act obligations-filing Bills of Entry, assessment and payment of duty-before availing storage and handling services; vessel arrival formalities and Import General Manifest filing are to be completed with the Cochin Custom House, and Customs endorsements at the SEZ will be accepted for assessment, while manifest reconciliation for SEZ-only goods may be processed via a transshipment application.
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Provisions expressly mentioned in the judgment/order text.
Customs procedures for SEZ LNG operations require DTA importers to complete customs formalities before using SEZ storage services.
DTA entities using the PLL-operated LNG regasification facility in Puthuvypeen SEZ must complete Customs Act obligations-filing Bills of Entry, assessment and payment of duty-before availing storage and handling services; vessel arrival formalities and Import General Manifest filing are to be completed with the Cochin Custom House, and Customs endorsements at the SEZ will be accepted for assessment, while manifest reconciliation for SEZ-only goods may be processed via a transshipment application.
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