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of <h1>SEZ Goods Must Be Exported or Utilized Within Approval Period or Face Full Duty Liability Under Rule 7</h1> Goods admitted to a Special Economic Zone must be utilized, exported, or disposed of within the validity period of the Letter of Approval or within one year. If goods are not utilized or disposed of, they become liable for duty as if removed to the Domestic Tariff Area on the expiration of the validity period. The Specific Officer may allow an extended period under certain conditions.
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