Operational problems being faced by BOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003

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....003-Custom dated 31-3-2003 as amended vide Notification No. 59/2017- Customs dated 30-6-2017 and 78/2017- Customs dated 13.10.2017 allowing duty free imports to EOUs. 2. Some of the EOUs have brought out problems faced by them after issue of above Notification amending Notification 52/2003 in following respects. a. Exemption Certificate for duty free import by EOU as per Rule 5 of Customs (Import of Goods at Concessional Rate of duty) from Jurisdictional Assistant Commissioner after verification by Jurisdictional Superintendent is causing delay which at times result in payment of penalty due to non submission of documents within 24 hours from the date of arrival of shipment. b. There is no clarification in GST regime for Re-warehousing....

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.... no bar in the said Rules to amend/give additional information. Therefore, the units can amend/modify/add such information time to time as per requirement. Further, as per Rule5 (1) (b) ibid, one set of the above said information is required to be submitted to the Deputy/Assistant Commissioner of Customs at the port of import. Rule 5(4) of ibid stipulates that on receipt of the information under Rule 5(1)(b), the Deputy Commissioner of Customs or as the case may be, the Assistant Commissioner of Customs at the Customs station of importation shall allow the benefit of exemption notification. Rule 5(3) stipulates that the jurisdictional Deputy/Assistant Commissioner of Customs, where the imported goods shall be put to use for manufacture of....

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....notification, port of import but may do so through email to the concerned officer as per Public Notice No. 3/201 8 dated 25.01.2018. b. Vide Notification No. 44/2016-Customs dated 29.07.2016 (effective from 13.08.2016) warehousing provisions have already been dispensed with and therefore, the EOU units stand de-licensed as warehouse under Customs Act, 1962 but they are required to adhere to the provisions of notification 52/2003-Customs dated 31.03.2013, Foreign Trade Policy, HBP and other applicable notifications. CBEC has, in this regard, prescribed that unit shall maintain records of imported goods, in digital form, based upon data elements contained in form A as appended with circular No. 35/2016-Customs, The software for maintenance ....

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....f applicable duties or destroyed as per permission of proper officers or for transfers to other warehouses/EOU/SFZ units or for duty free donation of computers. d. Prior to the Finance Act, 2016 which came into force with effect from 14.05.2016, the manufacturing activities in the bonded warehouse were governed by the manufacture and other operations in warehouse regulation, 1966, which provided for payment of cost incurred by the Government towards supervision over the activities of the warehouse. In the Finance Act, 2016, however, the provisions related to warehousing contained in Chapter IX of the Customs Act, 1962, have been completely overhauled and consequently, the mandatory warehousing for EOU/STP/EHTP units have been done away. H....