Section 28(7) in The Special Economic Zones Rules, 2006
(7)Where import cargo destination [is the Special Economic Zone], delivery shall be allowed at the destination port or airport on the strength of Bill of Entry assessed by Special Economic Zone Customs without any Transshipment Bond:Provided that in case of high value goods imported through the airport, the goods may be transferred to the Custodian who shall transfer the same to a designated Customs Area located inside the Processing Area designated by the Specified Officer for further delivery to the Unit or Developer:Provided further that the high value cargo imported through the airport may also be transferred under the Customs escort at the option of the Unit or the Developer.
