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          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.

          <h1>Duty-free import for SEZ developers requires approval, specified storage, bonding, returns, and permission before domestic removal.</h1> Developers may import or procure goods and services duty-free for authorized SEZ operations subject to approval and procedural safeguards: apply to the Development Commissioner with a Chartered Engineer-certified list for Approval Committee approval; declare and, if necessary, safeguard storage locations; keep goods in a demarcated area for inspection; execute a Bond-cum-Legal Undertaking in Form D; maintain accounts and submit Form E returns; obtain half-yearly independent utilization certificates; and obtain Specified Officer permission and pay duty before any removal to the Domestic Tariff Area.

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