Instruction No. 19 has been issued clarify that SEZ units shall submit the DEPB claim before the respective Development Commissioners.

Also see:

Customs Notification No. 89/2005 dated 4/10/2005 as amended vide Notification No. 03/2009 dated 2/1/2009 regarding Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass Book.

DGFT Notification No. 42 dated 18/9/08, permitting DEPB benefits for supply of goods from DTA to SEZ evelopers / Co-developers against Indian rupee

 

DEPB claim jurisdiction clarified: SEZ units must file DEPB claims with their respective Development Commissioners per new instruction. SEZ units must submit DEPB claims to the respective Development Commissioners, establishing those offices as the competent filing authority; this requirement operates alongside customs exemptions for imports under a Duty Entitlement Passbook and provisions permitting DEPB benefits for supplies from the domestic tariff area to SEZ developers or co-developers against Indian rupee payment.