Section 46(13)(iv) in The Special Economic Zones Rules, 2006
(iv)where the Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit fails to submit the re-warehousing certificate within the period of forty-five days of clearance of goods, the Authorized Officer shall take up the matter with the [State Tax Officer or Central Tax Officer] [Substituted 'Central Excise' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] or Customs Officer of the receiving Unit to initiate recovery proceeding against such Export Oriented Unit or Software Technology Park Unit or Bio-technology Park Unit, as the case may be;