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Union of India - Section
Section 32 in The Special Economic Zones (Customs Procedures) Regulations, 2003
32. Co-relation of import consignment with corresponding export consignment.
- The zone unit using homogeneous material may be allowed to adopt `First-in-First-Out' arrangement and a consignment which has been received first, may be deemed to have been utilised first for this purpose, and in such cases, co-relation of every import consignment with the corresponding export consignment may not be required.[33. Import and procurement of goods by developer. - (1) The developer shall be allowed to import or procure the goods from domestic tariff area without payment of duty for the purpose of development, operation and maintenance of the zone, subject to following conditions, namely :-(i)the activity of the developer shall be approved by the Board of Approvals;(ii)the developer shall submit a list of machinery, equipments and the construction material required for development, operation and maintenance of the zone, duly certified by a chartered engineer;(iii)the developer shall make an application to the concerned Development Commissioner for approval of the list of goods alongwith the certificate of the chartered engineer referred to clause (ii), proposed to be imported or procured duty free for the purposes of the activity as approved by the Board of Approvals;(iv)the developer shall submit to the Development Commissioner the proof of the ownership of concerned land, encumbrances certificate relating thereto., or in case the land is acquired on lease at least for a period of twenty years in his favour, the proof of such lease;(v)on the basis of approval of the Development Commissioner, the proper officer having jurisdiction over the zone may allow the developer to import or procure goods with out payment of duty;(vi)the goods shall be stored in the ptemises appointed or licensed as public warehouse or private warehouse under section 57 or section 58 of the Act;(vii)the developer shall maintain proper account of import or procurement, consumption and utilisation of the goods and submit quarterly return to the proper officer having jurisdiction over the zone in such form, as may be specified by such proper officer;(viii)the developer shall execute a bond in Form II as annexed in the Special Economic Zone Rules, 2003 with the proper officer having jurisdiction over the zone, binding himself to utilise the goods within a period of six months or such period, as may be extended by such proper officer, and if the developer fails to do so, then the developer shall pay on demand an amount equal to the duty as leviable on the said goods alongwith interest at the rate of fifteen per cent. per annum on the said duty from the date of import or procurement of said goods(ix)the developer shall not remove the goods from the zone except with the permission of the proper officer having jurisdiction over the said zone and on payment of duty applicable on such goods;(x)no goods, other than which are required for the purposes of construction, development, operation, maintenance of the zone or for providing utilities in the zone, shall be allowed admission in the zone without payment of duty;(xi)the developer shall produce, a certificate of utilisation of the goods from an independent chartered engineer other than who has given a certificate for the purpose of clause(ii), to the proper officer having jurisdiction over the zone on every six months of importation or procurement of the goods;(xii)the procedure tor import or procurement of goods as applicable to the zone unit shall apply mutatis mutandis in case of developer of the zone except that in case of developer, the goods imported or procured from domestic tariff area shall be allowed to be moved or utilised for the purposes of authorised operations in the non-processing area of the zone.Explanation. - For the purposes of this regulation, it is clarified that all approvals or permissions or extensions for utilisation to be given by or other functions to be discharged by the proper officer under this regulation shall be exercised by the Deputy Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Customs or Assistant Commissioner of Central Excise, as the case may be, posted under the Commissioner of Customs or Commissioner of Central Excise, as the case may be, having jurisdiction over the zone during only 1 such time when a regular Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, is not posted in the zone.] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)[Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]| 33. Import and procurement of goods by developer.- (1) The developer shall be allowed to import or procure the goods from domestic tariff area without payment of duty for the purpose of development, operation and maintenance of the zone, subject to following conditions, namely :-(i) the developer shall make an application to the concerned Development Commissioner for approval of the list of goods proposed to be imported or procured duty free;(ii) the developer shall submit the application accompanied with the proof of ownership of land, encumbrances certificate, or in case the land is acquired on lease at least for a period of twenty years in his favour, the proof of such lease;(iii) the developer shall submit a list of machinery, equipments and the construction material required for development, operation and maintenance of the zone, duly certified by a Chartered Engineer;(iv) the goods shall be stored in the premises appointed or licensed as public warehouse or private warehouse under section 57 or section 58 of the Act;(v) the developer shall maintain proper account of import or procurement, consumption and utilisation of the goods and submit quarterly return to the Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the zone in such form, as may be specified by him;(vi) the developer shall execute a bond in Form II as annexed in the Special Economic Zone Rules, 2003 with the Commissioner of Customs having jurisdiction over the zone, binding himself to utilise the goods within a period of six months or such period, as may be extended by him, and if the developer fails to do so, then the developer shall pay on demand an amount equal to the duty as leviable on the said goods alongwith interest at the rate of fifteen per cent. per annum on the said duty from the date of import or procurement of said goods;(vii) the developer shall not remove the goods from the zone except with the permission of the proper officer having jurisdiction over the said zone and on payment of duty applicable on such goods;(viii) no goods, other than which are required for the purposes of construction, development, operation, maintenance of the zone or for providing utilities in the zone, shall be allowed admission in the zone without payment of duty.(2) The application mentioned in clause of sub-regulation (1) shall be submitted by the developer to the concerned Development Commissioner of the zone and the Development Commissioner after processing of the application, shall forward such application alongwith relevant documents to the Committee of Approval, for consideration.(3) The approval for duty free import or procurement shall be given to the developer only in respect of such goods which are required for construction, maintenance and operation of the zone.(4) When an application is submitted for approval of additional items, the Committee of Approval shall determine such additional requirement taking into account quarterly statement submitted by the developer.(5) The Committee of Approval shall fix the time schedule for commencement and completion of the construction of the zone and in case of delay in the completion of the project, the developer of the zone shall explain the reasons of such delay to the Committee of Approval.(6) The Committee of Approval may direct the developer to get the account audited by a Cost Accountant as nominated by Committee of Approval in this behalf.(7) The procedure for import or procurement of goods as applicable to the zone unit shall apply mutatis mutandis in case of developer of the zone except that in case of developer, the goods imported or procured from domestic tariff area shall be allowed to be moved or utilised for the purposes of authorised operations in the non-processing area of the zone.Explanation.-For the purposes of this regulation, the Committee of Approval shall consist of following persons, namely:-(i) Commissioner of Customs or Commissioner of Central Excise, as the case may be having jurisdiction over the zone-Chairman.(ii) Development Commissioner of the Zone-Member.(iii) Joint Director General of Foreign Trade-Member.(iv) The Chief Engineer of Central Public Works Department-Member.(v) Jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over the zone-Member. |
| Specimen signature of the owner or his authorised agent | Attested Sd/- | Signature with seal of the Superintendent/ Appraise of Customsof the Special Economic Zone |