Section 25(1)(ix) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(ix)in all cases of job work in domestic tariff area, the goods sent out for job work shall be required to be returned to the zone unit within a period of ninety days or such period as may be extended by the proper officer for reasons to be recorded in writing for granting such extension, from the date of removal and in case of failure to receipt of goods within the said period, action shall be taken by the proper officer to recover duty, such as, encashment of the bank guarantee given at the time of removal of goods into domestic tariff area for job work;