TMI BlogImport by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ;. IV जवाहरलाल नेहरू सीमाशुल्क भवन, न्हावा शेवा तालुका - उरण, जजला राय ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding estimated quantity and value of goods to be imported to Jurisdictional DC/AC of Customs. EOU is also required to submit one set of the said information to DC/AC of Customs at the Custom Station of importation who shall allow the benefit of exemption notification to the importer on the basis of said information provided to him. Thus, the Rule 5 of the said rules, nowhere prescribes that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption notification on receipt of copy of information from the importer under clause (b) of sub-rule (1) of said rule 5. 3. In view of above, it has been again clarified by the Board that the importer EOU need not get prior approval of the information submitted under sub-rule (1)(a) of Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 from Jurisdictional DC/AC of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warded to DC/AC of Customs at the Custom Station of importation as prescribed under sub-rule (3) of the Rule 5 of said rules. The DC/AC of Customs at Custom Station of importation would reconcile the Bill of Entry against which goods were imported duty free by EOU on receipt of such information from Jurisdictional DC/AC of Customs. In case of any discrepancies noticed, the DC/AC of Customs at Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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