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In case an EOU/EHTP/STP unit is unable, for valid reasons, to utilize the goods and services, imported or procured from DTA, it may be transferred to other EOU/SEZ/EHTP/STP units or disposed off in the DTA with the approval of the Development Commissioner on payment of applicable duties and submission of import licence by DTA unit, wherever applicable or exported. Such transfer of imported goods and services from EOU/EHTP/STP unit to another such unit would be treated as import for the receiving unit.
Considering that exports of garments to Russia against non-quota entitlement were made by the aforesaid 63 exporters by claiming/availing export incentives under Drawback and other export promotion schemes, Chief Commissioner of Customs, Mumbai has suggested that export incentives in respect of aforesaid garment exports made by the said 63 exporters should not be released until they have furnished the required proof of having actually exported garments to Russia.
