Page 116 - ELT_1st June 2020_VOL 372_Part 5th

650 EXCISE LAW TIMES [ Vol. 372

17. A reading of the above provisions would clearly show that the ex-
emption from Policies/Procedure can be granted only in cases of genuine hard-
ship and adverse impact on trade or in public interest, in consultation with inter
alia the PRC.
18. Rule 30 of the SEZ Rules further prescribes the procedure for pro-
curement from the Domestic Tariff Area by SEZ units. Rule 30(3) specifically
provides that where the goods are procured by the Unit in the SEZ under the
claim of export entitlement, the same shall be allowed admission into the SEZ on
basis of ARE-1 and a Bill of Export filed by the supplier. In fact, the Proviso to
Rule 30(3) of the Rules further prescribes that if the goods arrive before a Bill of
Export has been filed and assessed, the same shall be kept in an area designated
for same purpose by the Specified Officer and shall be released to the Unit only
after completion of the assessment of Bill of Export. Rule 30(7) provides for ex-
amination of the goods along with documents, that inter alia include ARE-1 and
Bill of Export, where goods are being procured under claim of an export entitle-
ment. Rule 30(9) further provides that a copy of Bill of Export and ARE-1 with an
endorsement of the Authorized Officer shall be treated as proof of export.
19. Rule 30 of the Rules, so far as is relevant to the controversy in ques-
tion, is reproduced herein below :
“30 Procedure for procurements from the Domestic Tariff Area. -
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(2) Goods procured by a Unit or Developer, on which Central Excise Duty
exemption has been availed but without any availed of export entitlements,
shall be allowed admission into the Special Economic Zone on the basis of
ARE-1.
(3) The goods procured by a Unit or Developer under claim of export enti-
tlements shall be allowed admission into the Special Economic Zone on the
basis of ARE-1 and a Bill of Export filed by the supplier or on his behalf by
the Unit or Developer and which is assessed by the Authorized Officer be-
fore arrival of the goods :
Provided that if the goods arrive before a Bill of Export has been filed and
assessed, the same shall be kept in an area designated for this purpose by
the Specified Officer and shall be released to the Unit or Developer only af-
ter completion of the assessment of the Bill of Export.
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(7) On arrival of the goods procured from the Domestic Tariff Area at the
Special Economic Zone gate, the Authorized Officer shall examine the
goods in respect of description, quantity, marks and other relevant particu-
lars given in the ARE-1, invoice, Bill of Export of packing list and also as
per the examination norms laid down in respect of export goods in cases
where the goods are being procured under claim of an export entitlement.
xxxxxx
(9) A copy of the Bill of Export and ARE-1 with an endorsement of the
Authorized Officer that the goods have been admitted in full in the Special
Economic Zone, shall be treated as proof of export.
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