M/s DMP Overseas Ltd. imports goods from USA and intends to avail the benefit of an exemption notification issued under section 25(1) of the Customs…

The advice of the accountant is not correct. The importer- M/s DMP Overseas Ltd. is permitted to send the imported goods to a job worker provided following conditions as laid down by the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 are being fulfilled: 1. The importer shall maintain a record of goods sent for job work during the month and mention the same in the quarterly statement. 2. The goods shall be sent to job worker under invoice or through an e-way bill, mentioning their description and quantity. 3. The maximum period for which the goods can be sent to the job worker is one year from the date of invoice/ e-way bill. 4. In case the importer is unable to establish that the goods sent for job work have been used as per the specified particulars, the jurisdictional customs officer shall take necessary action against the importer. Conditions for job worker 1. Job worker shall maintain account of goods received, manufacturing process undertaken and waste generated, if any. 2. Job worker shall produce account details before jurisdictional customs officer on demand. 3. Job worker shall, after completion of job work return processed goods to importer or send them to another job worker as directed by importer for remaining process, under invoice or e-way bill.