Faceless assessment of SEZ to DTA bills of entry streamlines concessional duty clearance while existing compliance requirements continue. Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.
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Provisions expressly mentioned in the judgment/order text.
Faceless assessment of SEZ to DTA bills of entry streamlines concessional duty clearance while existing compliance requirements continue.
Concessional duty benefits for eligible SEZ manufacturing units clearing goods to the Domestic Tariff Area require the Bill of Entry for home consumption to be filed on the common portal and assessed under the Customs Act and rules. Such Bills of Entry are to be processed through faceless assessment and the Risk Management System, while existing SEZ filing and compliance requirements remain unchanged. Post-assessment functions continue with the jurisdictional specified officer or authorised officer, and grievances are to be routed through the ICEGATE Helpdesk.
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