Para 14.6.4 — CAM

14.6.4 Hence, whenever the SEZ makes DTA sales, Customs and IGST collections are collected. These collections are both through online (electronic) mode and through physical collections. For physical collections/OTC mode of payments the challans are duly filled in and payment made through the banks authorised for collections of Customs in the area. The banks provide the receipt scroll for these along with the other customs collections at ports.