Removal of mandatory warehousing requires EOUs, STPIs and EHTPs to maintain digital import records and procurement reconciliation. Notification 44/2016 amends Notification 52/2003 to remove mandatory warehousing and delicence EOUs, STPIs and EHTPs as warehouses effective 13 August 2016; units must maintain digital records of imported goods based on Form A with an audit trail, update records immediately on receipt or removal, provide a monthly digital copy to the proper officer, furnish procurement certificates and bills of entry for reconciliation, and follow commercial documentation and intimation procedures for inter unit transfers.
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Provisions expressly mentioned in the judgment/order text.
Removal of mandatory warehousing requires EOUs, STPIs and EHTPs to maintain digital import records and procurement reconciliation.
Notification 44/2016 amends Notification 52/2003 to remove mandatory warehousing and delicence EOUs, STPIs and EHTPs as warehouses effective 13 August 2016; units must maintain digital records of imported goods based on Form A with an audit trail, update records immediately on receipt or removal, provide a monthly digital copy to the proper officer, furnish procurement certificates and bills of entry for reconciliation, and follow commercial documentation and intimation procedures for inter unit transfers.
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