Duration of goods in SEZ governs utilisation, export or disposal within LOA validity, else duty applies as DTA treatment.

Goods admitted into a Special Economic Zone must be utilised, exported or disposed within the validity of the Letter of Approval (or within one year for a Developer unless extended by the Specific Officer). If not so utilised or disposed within that period, the goods become liable to duty as if removed to the Domestic Tariff Area on the date the validity period expires.

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