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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Duty Drawback Eligible for DTA Supplies to SEZs as Physical Exports Under Customs Act Amendments.</h1> The circular addresses the admissibility of duty drawback for supplies from Domestic Tariff Area (DTA) units to Special Economic Zones (SEZs) following amendments to the Customs Act, 1962. It clarifies that such supplies are considered physical exports, eligible for duty drawback under both All Industry Rates and Brand Rates. SEZs are designated as Customs Stations, with the Commissioner of Customs overseeing operations. Goods entering SEZs require a Bill of Export and are subject to customs examination. Duty drawback is disbursed to SEZ units based on a disclaimer certificate from the DTA unit, either by cheque or direct account credit. Public notices and staff orders are advised for clarity.
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