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One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations. - SEZ - Instruction No. 105

Extract

..... am directed to refer to the subject mentioned above and to state that representation has been received in this Department from NASSCOM on the subject mentioned above and the same was examined and with the approval of competent authority following has been decided: Sl. No. NASSCOM recommendation Remarks (A) Introduce a one - time waiver on the custom duty as well as inspection requirement. As part of the current de-bonding process, physical inspection of duty - free goods is done by the authorit .....

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One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations. - SEZ

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..... d requirement of physical inspection of duty free goods. (B) Goods imported / procured by IT/ITES SEZ unit on payment of applicable duties and are not used for authorised operations are allowed to sold to DTA without payment of customs duty and without filing bill of entry for home consumption as per Rule 49 (4) (a) read with proviso to Rule 48 (3) of SEZ Rules, 2006. However, AO / SO are insisting to file bill of entry for home consumption with nil duty even for DTA sale of goods as such which .....

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One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations. - SEZ

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