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TMI BlogSpecial Economic Zones (Customs Procedures) ( Fourth Amendment) Regulations, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted; (ii) after clause(n), the following clause shall be inserted , namely:- '(nn) " Unit Approval Committee", in respect of a special economic zone means a committee set up for the special economic zone as notified in the Official Gazette by the Central Government in the Ministry of Commerce and Industry' ; (B) in regulation 3, for sub-regulation (3), the following sub -regulation shall be substituted, namely: "(3) Each zone unit shall have separate establishment distinct and identifiable or distinct and partitioned, from other zone unit"; (C) for regulation 10, following regulation shall be substituted , namely:- '10. Procurement of goods by zone unit or developer from domestic tariff area.- (1) The zone unit or developer, as the case may be, may procure any goods from domestic tariff area for carrying out authorised operation subject to the following conditions, namely:- (i) the domestic tariff unit supplying the goods to the zone unit or developer, or the zone unit or developer on behalf of the domestic tariff area unit, as the case may be, shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tandis in respect of these goods ; and valuation of such goods shall be done in terms of section 14 of the Act; (viii) before allowing admission of such goods in to the zone, the goods shall be examined by the customs officer of the zone in respect of description, quantity, marks, model and other relevant particulars. given in the ARE-I and bill of export, invoice and packing list and also as per the examination norms laid down in respect of export goods and instruction issued by the Board in this behalf from time to time; (ix) the duty drawback or duty entitlement passbook scheme credit against such supply of goods by domestic tariff area unit to the zone unit or to the developer shall be admissible only when the payment for such supply of goods to the zone unit is received in freely convertible foreign currency; (x) a copy of the bill of export and ARE-I with endorsement of zone customs authorities on it to the effect that goods have been admitted in full in the zone shall be treated as proof of export; (xi) where the goods are intended to be procured by the zone unit or developer from a trader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be forwarded to the Superintendent of Central Excise having jurisdiction over the domestic tariff area unit within a period of forty-five days from the date of removal of goods from the factory or warehouse in the domestic tariff area , failing which the proper officer in charge of zone unit shall raise demand of duty against such domestic tariff area unit; (v) before allowing admission of such goods in to the zone, the goods shall be examined by any officer of customs authorised in this behalf by the proper officer of the zone in respect of description, quantity, marks, model and other relevant particulars given in the ARE-I and invoice and packing list and also in accordance with the examination norms laid down in respect of export goods and instruction issued by the Board in this behalf from time to time; (3) Nothing contained in sub-regulations (1) and (2) shall apply in cases where the duty paid goods are procured from domestic tariff area and no duty concession or export incentives are being claimed against such supplies by the domestic supplier or the zone unit or the developer, as the case may be, and such goods shall be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the officer of the customs authorised in this behalf by the proper officer the zone; (iii) export oriented undertaking or software technology park unit or electronic hardware technology park unit shall submit re-warehousing certificate duly signed by the proper officer, having jurisdiction over the receiving export oriented undertaking or software technology park or electronic hardware technology park unit within a period of forty five days from the date of clearance, to the officer of the customs authorised in this behalf by the proper officer of the zone; (iv) where export oriented undertaking or software technology park unit or electronic hardware technology park unit fails to submit the re-warehousing certificate within a period of forty-five days from the day of clearance of goods, officer of the customs concerned in the zone shall take up the matter with the jurisdictional proper officer of the receiving unit, to initiate recovery proceeding against such export oriented undertaking, software technology park unit or electronic hardware technology park unit, as the case may be; (v) where goods admitted into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty for the purpose of display, market promotion, export promotion, exhibition and return thereof within the period of time as specified by such proper officer of the zone: Provided that in case of failure of the zone unit to bring back the goods in the zone within the period as specified in this behalf by the proper officer, the zone unit shall pay the duty applicable on such goods under the provisions of clause (b) of section 76F of the Act." ; (J) in regulation 25,- (a) in sub-regulation (1),- (i) in clause (iii), for the word " substantial" the word " entire" shall be substituted; (ii) in clause (vii) , for the proviso, the following proviso shall be substituted, namely:- " Provided that no such bank guarantee shall be required in case of status holder zone unit having an unblemished track record or a unit which has not come to the adverse notice of Customs authorities at least for a period of last two years ;" ; (iii) in clause (viii), for the second proviso, the following proviso shall be substituted, namely:- " P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty as if the said waste or scrap or remnants have been cleared by the zone unit or may, where the job worker is a Central Excise Registrant , be destroyed at the job worker's premises and such destruction shall be carried out under supervision of a central excise officer having jurisdiction over the job worker's unit and proof of such destruction duly certified by such Central Excise officer shall be submitted to the officer of the customs who is in charge of the zone." (K) in regulation 28, for sub-regulation (2), the following sub-regulation shall be substituted, namely:- "(2) Where any goods procured from domestic tariff area under claim of duty drawback or duty entitlement passbook scheme credit or under any export promotion scheme are destroyed due to natural calamities , the zone unit shall be required to pay duty drawback or duty entitlement passbook scheme credit claimed on such goods: provided that in case where the zone unit has procured the goods from domestic tariff area against payment of foreign exchange, the zone unit shall not be liable to pay back duty drawback or duty entitlement pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to following conditions, namely :- (i) the activity of the developer shall be approved by the Board of Approvals; (ii) the developer shall submit a list of machinery, equipments and the construction material required for development, operation and maintenance of the zone, duly certified by a chartered engineer ; (iii) the developer shall make an application to the concerned Development Commissioner for approval of the list of goods alongwith the certificate of the chartered engineer referred to clause (ii) , proposed to be imported or procured duty free for the purposes of the activity as approved by the Board of Approvals; (iv) the developer shall submit to the Development Commissioner the proof of the ownership of concerned land, encumbrances certificate relating thereto, or in case the land is acquired on lease at least for a period of twenty years in his favour, the proof of such lease; (v) on the basis of approval of the Development Commissioner, the proper officer having jurisdiction over the zone may allow the developer to import or procure goods with out payment of duty; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or other functions to be discharged by the proper officer under this regulation shall be exercised by the Deputy Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Customs or Assistant Commissioner of Central Excise , as the case may be , posted under the Commissioner of Customs or Commissioner of Central Excise, as the case may be, having jurisdiction over the zone during only l such time when a regular Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, is not posted in the zone."; (O) the following Annexure shall be inserted at the end , namely:- "Annexure-I Form Domestic Procurement Certificate Certificate for removal of goods under bond This is to certify that- (1) Mr/ M/s-------------------( Name and address) is / are a bonafide unit in the special economic zone holding Letter of Permission No------ valid upto------- (2) That he / they has executed a bond No---- date------ for Rs ---------with the Assistant Commissioner or Deputy Commissioner of Customs of the special economic zone and as such may be permitted to receive --------(quantity) of -- ..... 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