Job work in bonded warehouses clarified: inputs may be sent out, tooling allowed, and duties governed on consumption and export. Clarifies that only inputs may be sent from a Section 65 unit for job work while capital goods may be sent out only for repair with bond officer permission; job work requires prior deposit and accounting of imported goods, identification/correlation after job work, return/export/clearance under MOOWR procedures, duty treatment of scrap, timelines aligned with GST, and maintenance of prescribed accounts. The bond remains in force and violations trigger deemed home-consumption clearance with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from SEZ/FTWZ following applicable procedures.
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.
Job work in bonded warehouses clarified: inputs may be sent out, tooling allowed, and duties governed on consumption and export.
Clarifies that only inputs may be sent from a Section 65 unit for job work while capital goods may be sent out only for repair with bond officer permission; job work requires prior deposit and accounting of imported goods, identification/correlation after job work, return/export/clearance under MOOWR procedures, duty treatment of scrap, timelines aligned with GST, and maintenance of prescribed accounts. The bond remains in force and violations trigger deemed home-consumption clearance with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from SEZ/FTWZ following applicable procedures.
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