Duty-free import conditions require joint filing and bond execution; warehouse DTA clearances must comply with Exim policy and duties. Where capital goods for EOU/EPZ units are imported via a domestic leasing company, the leasing company and the EOU/EPZ unit must jointly file import documents and jointly execute the bond securing the exemption; private bonded warehouse clearances to the DTA require Exim Policy compliance and recovery of applicable customs duty at ex-bonding; conversion of DTA units with EPCG obligations to EOUs carries forward export obligations and precludes any refund of customs duty paid under the EPCG scheme, while EPCG benefits on debonding of 100% EOU/EPZ units apply to capital goods subject to duty payment and non-capital goods attract normal duties.
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Provisions expressly mentioned in the judgment/order text.
Duty-free import conditions require joint filing and bond execution; warehouse DTA clearances must comply with Exim policy and duties.
Where capital goods for EOU/EPZ units are imported via a domestic leasing company, the leasing company and the EOU/EPZ unit must jointly file import documents and jointly execute the bond securing the exemption; private bonded warehouse clearances to the DTA require Exim Policy compliance and recovery of applicable customs duty at ex-bonding; conversion of DTA units with EPCG obligations to EOUs carries forward export obligations and precludes any refund of customs duty paid under the EPCG scheme, while EPCG benefits on debonding of 100% EOU/EPZ units apply to capital goods subject to duty payment and non-capital goods attract normal duties.
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