SEZ units - Jurisdiction to file the DEPB claim

Instruction No. 19 has been issued clarify that SEZ units shall submit the DEPB claim before the respective Development Commissioners.

Also see:

Customs Notification No. 89/2005 dated 4/10/2005 as amended vide Notification No. 03/2009 dated 2/1/2009 regarding Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass Book.

DGFT Notification No. 42 dated 18/9/08, permitting DEPB benefits for supply of goods from DTA to SEZ evelopers / Co-developers against Indian rupee