Special economic zone drawback provision was inserted and later omitted, treating eligible domestic goods as export goods for drawback. Section 76-I of the Customs Act, 1962, relating to drawback on goods admitted to a special economic zone, was inserted for a limited period and later omitted. The omitted provision stated that goods admitted to a special economic zone from the domestic tariff area for authorised purposes would be eligible for drawback under section 75 as if they were export goods for that purpose.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special economic zone drawback provision was inserted and later omitted, treating eligible domestic goods as export goods for drawback.
Section 76-I of the Customs Act, 1962, relating to drawback on goods admitted to a special economic zone, was inserted for a limited period and later omitted. The omitted provision stated that goods admitted to a special economic zone from the domestic tariff area for authorised purposes would be eligible for drawback under section 75 as if they were export goods for that purpose.
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