EOUs, STPIs and EHTPs: warehousing requirement removed; mandated digital records with audit trail and procurement certificate procedures. Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices.
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Provisions expressly mentioned in the judgment/order text.
EOUs, STPIs and EHTPs: warehousing requirement removed; mandated digital records with audit trail and procurement certificate procedures.
Warehousing requirements under Notification 52/2003-Cus are dispensed for EOUs, STPIs, EHTPs and similar units effective 13 August 2016; units are delicensed as warehouses but remain subject to the notification and FTP conditions. Units must maintain prescribed digital records based on Form A with an audit trail, update records immediately on receipt/removal of imported goods, and provide monthly digital copies to the proper officer. Procurement certificates and submission of bills of entry for reconciliation replace re-warehousing certificates; inter-unit transfers use commercial documents plus procurement certificates with intimation to jurisdictional offices.
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