Section 22(4) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(4)Notwithstanding anything contained in [sub-regulation (3)] [Substituted words "clause (4)" by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)], the bill of entry for home consumption may also be filed by the zone unit on the basis of authorization by buyer located in domestic tariff area.
