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          Procedure for bonding

          100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

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          Customs bonded licensing governs EOUs; licences and in bond manufacturing permissions are tied to licence validity and LOP. Operations of 100% EOUs must be within a Customs Bonded area requiring a section 58 licence, with physical bonding exemptions for certain activities. Private Bonded Warehouse licences are issued at declared warehousing stations by the jurisdictional Assistant/Deputy Commissioner and must be co-terminus with the EOU Letter of Permission, though early cancellation is possible for fraud. For 100% EOUs, section 58 licensing and section 65 in-bond manufacturing permissions are to be decided by the Assistant/Deputy Commissioner in charge of the unit.
                            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.

                                  Customs bonded licensing governs EOUs; licences and in bond manufacturing permissions are tied to licence validity and LOP.

                                  Operations of 100% EOUs must be within a Customs Bonded area requiring a section 58 licence, with physical bonding exemptions for certain activities. Private Bonded Warehouse licences are issued at declared warehousing stations by the jurisdictional Assistant/Deputy Commissioner and must be co-terminus with the EOU Letter of Permission, though early cancellation is possible for fraud. For 100% EOUs, section 58 licensing and section 65 in-bond manufacturing permissions are to be decided by the Assistant/Deputy Commissioner in charge of the unit.


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