Export repatriation rule: SEZ units must repatriate full export value within prescribed period; SOFTEX filing obligations clarified. Regulatory amendments expand eligible export locations to include Electronic Hardware and Software Technology Parks; permit re export of specified goods by SEZ units under intimation to the Development Commissioner or Customs; allow goods sent abroad for testing and defective goods sent for repair with authorised dealer certification; and permit RBI authorized exports on conditions. SOFTEX declarations for software exports must be submitted in triplicate to designated officials at STPIs or at FTZs, EPZs or SEZs. SEZ units must realise and repatriate the full export value within a prescribed period, subject to RBI extension or direction after opportunity to represent.
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Provisions expressly mentioned in the judgment/order text.
Export repatriation rule: SEZ units must repatriate full export value within prescribed period; SOFTEX filing obligations clarified.
Regulatory amendments expand eligible export locations to include Electronic Hardware and Software Technology Parks; permit re export of specified goods by SEZ units under intimation to the Development Commissioner or Customs; allow goods sent abroad for testing and defective goods sent for repair with authorised dealer certification; and permit RBI authorized exports on conditions. SOFTEX declarations for software exports must be submitted in triplicate to designated officials at STPIs or at FTZs, EPZs or SEZs. SEZ units must realise and repatriate the full export value within a prescribed period, subject to RBI extension or direction after opportunity to represent.
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