Admissibility of DEPB benefits in respect of supplies made by DTA Units to SEZ Units -reg

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..... ct of supplies made by DTA Units to SEZ Units -reg. Kind attention in invited to entry Sr. No. 2 of Customs Notification NO. 57/2003-Cus. dated 1-4-2003 which inter-alia amended customs notification No. 45/2002-Cus. dated 22-4-2002 issued under DEPB Scheme. Through this amendment the provisions of DEPB Scheme were extended in respect of supplies made by DTA units of SEZ units. Para 2.5 of the DO .....

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..... to SEZ Units can only be allowed on & from a future date when Chapter XA ibid in brought into operation. In case benefit of DEPB Scheme was extended in respect of supplies made by DTA Units to SEZ Units in the past in terms of Customs Notification No. 45/2002-Cus. dated 22-4-2002 as amended read with DOR Circular No. 25/2003-Cus. dated 1-4-2003, recovery action should be initiated immediately. 4 .....

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