CBIC should do away with IGCRS Rules for the export oriented units

The CBIC should do away with the IGCRS Rules for the EOUs, as they serve no useful purpose, only cause harassment and encourage corruption

The export oriented units (EOUs) continue to struggle with various processes involved in complying with the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 (IGCRS Rules), mainly due to incompetence of the Central Board of Indirect Taxes and Customs (CBIC) and its online functionality, Indian Customs Electronic Gateway (ICEGATE). 

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