The EOUs import their requirements without any duty payment, under the notification 52/2003-Customs dated 31.3.2003, which requires them to follow the IGCRS Rules. In August, the CBIC, without adequate preparation, asked the EOUs to adopt electronic processes through ICEGATE. Since then, the EOUs have been struggling through various processes of generating new unique IGCRS identification numbers (IIN), uploading the bond details, furnishing intimation of imports to be made, filing bills of entry quoting the IIN, filing monthly returns of receipt and consumption of imported inputs and getting credits in their running bond accounts.
The ICEGATE officials are solving the problems pointed out by the EOUs, but it is evident that they made the software programmes to electronically enable the IGCRS processes, without adequate knowledge of the legal provisions, departmental instructions, and the processes involved.
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