Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones - reg

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..... DTA Units to Special Economic Zones - reg. Customs Act, 1962 was amended last year and Chapter XA has been added detailing special provisions relating to Special Economic Zones. Section 76-I of the Customs Act has provided that any goods admitted to a Special Economic Zone (SEZ) from the Domestic Tariff Area (DTA) shall be eligible for drawback under Section 75 as if such goo .....

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..... l Economic Zone shall be a Customs Station and all the functions relating to the enforcement of the Customs Act shall be controlled by the Commissioner of Customs with the assistance of proper officers of Customs. The goods entered into the SEZ from the DTA shall be under the cover of a Bill of Export. This Bill shall be registered in the SEZ Customs formation and assigned a running serial number. .....

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