Goods imported for SEZ but clearance obtained for DTA clearance, Customs - Exim - SEZ

[GANESH IYER]

WE HAVE FILED A BILL OF ENTRY AND PAID DUTY AND OBTAINED OUT OF CHARGE IN ONE CONSIGNMENT WHEREIN THIS WAS ACTUALLY MEANT FOR THE CUSTOMERS SEZ unit. WHAT IS THE PROCEDURE FOR DUTY REFUND AND TRANSFER OF GOODS TO SEZ??

Posts / Replies

[Haridas Nair]

As per Section 2(25) "imported goods" can not include goods which have been cleared for home consumption.