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Exemption from Levy of Customs Duty - goods removed from SEZ to ...


Exemption Dispute: Are Goods Moved from SEZ to DTA Eligible for Duty-Free Status Under Re-Import Notification?

November 30, 2023

Case Laws     Customs     AT

Exemption from Levy of Customs Duty - goods removed from SEZ to DTA (initially procured from DTA) - Re-import of goods - The matter needs to be remanded on the applicability of the exemption notification and whether the appellant is entitle to any benefit in terms thereof - AT

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