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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>Use of SEZ goods: unauthorized use triggers duty as if cleared for home consumption, with specified lawful alternatives.</h1> Goods admitted into a Special Economic Zone must be used only for authorized operations; misuse or failure to account makes them liable to duty as if cleared for home consumption. If a Unit cannot utilise goods procured from the Domestic Tariff Area, permissible alternatives include export, sale to other Units or specified Technology Park units without duty, sale to such units on payment of Integrated Goods and Services Tax while remaining exempt from customs duties under notifications, or disposal in the Domestic Tariff Area on payment of applicable duties based on an import licence by the DTA buyer.

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