Reserve Bank of India (RBI) directs Authorized Dealer (AD) Banks to consider Ex-Bond Bill of Entry as evidence for physical import of goods under Free Trade Warehousing Zones / by SEZ units, wherein goods are stored for re-export / re-selling purposes; In case where goods are imported through couriers, Courier Bill of Entry, as declared by courier companies to Customs Authorities, may also be considered as evidence of import 

A.P. (DIR Series) Circular No. 29 dated November 26, 2015
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