IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods. Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.
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Provisions expressly mentioned in the judgment/order text.
IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods.
Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.
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