EPCG/DEEC import compliance: require registration and bond-debit details before filing bill of entry, otherwise mandate warehousing and ex-bond clearance later. Imports under the EPCG and DEEC schemes must be filed only when complete registration and bond-debit details are available; otherwise the bill of entry must be filed as for warehousing and goods bonded. When the requisite registration/bond-debit particulars are later available, goods may be cleared under the DEEC/EPCG licence by filing an ex-bond bill of entry. Any implementation difficulties should be reported to the Additional Commissioner in charge of DEEC/EPCG schemes.
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.
EPCG/DEEC import compliance: require registration and bond-debit details before filing bill of entry, otherwise mandate warehousing and ex-bond clearance later.
Imports under the EPCG and DEEC schemes must be filed only when complete registration and bond-debit details are available; otherwise the bill of entry must be filed as for warehousing and goods bonded. When the requisite registration/bond-debit particulars are later available, goods may be cleared under the DEEC/EPCG licence by filing an ex-bond bill of entry. Any implementation difficulties should be reported to the Additional Commissioner in charge of DEEC/EPCG schemes.
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