Re warehousing controls for EOUs require physical receipt verification, with alternate self bonding allowed for eligible units. Re-warehousing of duty free goods by EOUs generally requires physical verification of receipt before issuing a re warehousing certificate; however, EOUs meeting a turnover threshold and having a clean compliance record may obtain permission for an alternate self bonding and warehousing procedure, subject to the jurisdictional Commissioner's approval and the procedural framework governing duty free procurement from the domestic tariff area.
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Provisions expressly mentioned in the judgment/order text.
Re warehousing controls for EOUs require physical receipt verification, with alternate self bonding allowed for eligible units.
Re-warehousing of duty free goods by EOUs generally requires physical verification of receipt before issuing a re warehousing certificate; however, EOUs meeting a turnover threshold and having a clean compliance record may obtain permission for an alternate self bonding and warehousing procedure, subject to the jurisdictional Commissioner's approval and the procedural framework governing duty free procurement from the domestic tariff area.
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