OFFICE
OF THE COMMISSIONER OF CUSTOMS (IMPORT),
MUMBAI-II, JAWAHAR LAL NEHRU CUSTOM HOUSE, SHEVA, TAL-URAN, DISTRICT -
RAIGAD,
F.NO. S/22-GEN- /2004-APPG.(MAIN-IMP.) Date: /03/2004
PUBLIC NOTICE NO.20/2004
Sub:
Admissibility of DEPB benefits in respect of supplies
made by DTA Units to SEZ Units - reg.
-------------------------------------------------------------
Attention of the importers, CHA’s
and trade is invited to the entry no. 2 of Customs Notification No.
57/2003-Cus. dtd. 01.04.2003, which
inter alia amended Customs Notification No. 45/2002-Cus. dtd. 22.04.2002 relating to DEPB Scheme. Through this amendment the provisions of DEPB
Scheme were extended in respect of supplies made by DTA units to SEZ
units.
2. Special
provisions relating to Special Economic Zones were inserted in the Customs Act
through Finance Act, 2002 by creating a new Chapter XA (vide Sections 76A to
76N) and the aforesaid provisions were to be brought into operation from a date
to be notified. Till now, the said
Chapter XA of the Customs Act pertaining to SEZ Scheme has not been brought
into operation.
3. Till the
operation of Chapter XA ibid, benefit of DEPB Scheme does not become legally
available in respect of supplies made by DTA Units to SEZ Unit. It is, therefore, clarified that benefit of
DEPB Scheme in respect of supplies made by DTA Units to SEZ Unit can only be allowed on & from a
future date when Chapter XA ibid is 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 22.04.2002 as amended read with DOR Circular No. 25/2003-Cus.
Dated 01.04.2003, recovery action would be initiated immediately.
(R.
SHARMA)
OMMISSIONER
OF CUSTOMS(IMPORT)
JAWAHARLAL
NEHRU CUSTOM HOUSE,
HAVA-SHEVA,
DIST. RAIGAD.