EOUs/ EPZ Units- Policy issues to be referred to CBEC before issue of Show Cause Notice

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..... nvolving scope of notification etc. I am directed to say that certain instances have been brought to the notice of the Board, wherein show cause notices have been brought to the notice of the Board, wherein show cause notices have been issued to units working under the EOU/ EPZ scheme on matters involving interpretations of provisions and scope of exemption notification, eligibility of duty .....

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..... properly and enclosing copies of documents on which doubts have arisen) for detailed examination in the Board's Officer. In such cases, show cause notices should be issued only after the issues are examined and the legal position settled. This would avoid situations wherein the allegations in the notices might be found unsustainable in terms of EXIM Policy/ customs law and may have to be dropped .....

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