Administrative control over100% (EOUs)/EHTP/STP and SEZ Units – regarding
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.... Central Board of Excise and Customs Subject: Administrative control over100% (EOUs)/EHTP/STP and SEZ Units - regarding I am directed to say that doubts have been raised regarding the jurisdiction over EOU/EHTP/STP/SEZ Units, particularly in connection with investigation and adjudication of cases. Doubts have been raised as to whether the show cause notices will be issued by ....
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....Board's Circular No.76/99-Cus dated 17.11.99 wherein it was clarified, in para 5(iv), that if the Assistant Commissioner in charge of the port of import does not receive the re-warehousing certificate, the Assistant Commissioner incharge of the port of import shall inform the Asstt. Commissioner Customs or Central excise, as a case may be, incharge of the Unit, for issuing a demand notice to recov....
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