Section 9(2)(v) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(v)the goods so brought to the zone may be allowed admission into the zone on the basis of assessed of bill of export and ARE-I and a copy of bill of export and ARE-I, with an endorsement that goods have been admitted in full into the zone, shall be forwarded to the Central Excise Superintendent having jurisdiction over the domestic tariff area unit within forty-five days, failing which the Superintendent shall raise demand of duty against the domestic tariff area unit;