Monitoring of co located EOU and DTA units to prevent diversion of duty free imports and misuse of shared facilities. Monitoring of co located EOU and debonded/partially converted DTA units is required to prevent diversion of duty free imports and transfer of production between units. Authorities must ensure physical segregation where possible, conduct regular preventive checks to detect misuse of EOU facilities by DTA units, and maintain separate, accurate records reflecting goods manufactured by each unit. Monitoring should address shared utilities and equipment to safeguard revenue.
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.
Monitoring of co located EOU and DTA units to prevent diversion of duty free imports and misuse of shared facilities.
Monitoring of co located EOU and debonded/partially converted DTA units is required to prevent diversion of duty free imports and transfer of production between units. Authorities must ensure physical segregation where possible, conduct regular preventive checks to detect misuse of EOU facilities by DTA units, and maintain separate, accurate records reflecting goods manufactured by each unit. Monitoring should address shared utilities and equipment to safeguard revenue.
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