Jigish (EM) (42 Points)
31 March 2010An end user in SEZ area has placed order on an India Company in Indian Rupee. The Indian company is importing the material but not doing any value addition. In that case can the company bring the material from customs without paying customs duty, CVD and additional duty to their customs bonded godown and supply to the customer in SEZ in India and raise the invoice in Indian rupee?
P.Bashista
(Advocate)
(367 Points)
Replied 05 April 2010
Yes they can get the goods without payment of customs duty.
Jigish
(EM)
(42 Points)
Replied 06 April 2010
Thank you very much for your reply. Can you please advise document no and specific para/ clause no. to refer to ?
P.Bashista
(Advocate)
(367 Points)
Replied 06 April 2010
Basically when the goods are imported the duty is to be paid when the goods are cleared from the warehouse.
In the present case the importer can endorse the name of the SEZ company on the bill of entry and the SEZ company can clear the goods without payment of duty.
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