Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 — clarification regarding
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Duty-free import procedures: EOUs may import on importer-submitted information without prior jurisdictional approval under applicable customs rules. Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.
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Provisions expressly mentioned in the judgment/order text.
Duty-free import procedures: EOUs may import on importer-submitted information without prior jurisdictional approval under applicable customs rules.
Importer-submitted information to the Customs officer at the port of import is sufficient to secure duty-free treatment under the concessional import rules; prior approval or signed forwarding by the jurisdictional DC/AC is not a prerequisite, though the jurisdictional office must thereafter scrutinize and forward its copy so the port office can reconcile Bills of Entry and address discrepancies to protect revenue.
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