As for other cases i.e. the show cause notices where the extended period is not invoked, as per the existing instructions the Additional Commissioners of Customs and Joint Commissioners of Customs
These instructions may be brought to the notice of all concerned by way of issuance of suitable Pubic Notice/Standing Orders.
In view of the of the position explained above, I am directed to convey that manufacturing units in SEZ may also be allowed to clear manufactured goods in DTA against special entitlement of duty free import of goods
