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        Customs

        Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones - reg

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        Duty drawback admissibility to DTA supplies to SEZs: payment permitted only once Chapter XA is notified. Payment of duty drawback on supplies from DTA units to SEZ units is not currently admissible because Chapter XA of the Customs Act, 1962 has not been notified; consequently the amendment treating such supplies as physical exports and Circular No.24/2003-Customs will become operative only when Chapter XA is brought into force. Public notices and standing orders should be issued and receipt of the Circular acknowledged.
                      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.

                            Duty drawback admissibility to DTA supplies to SEZs: payment permitted only once Chapter XA is notified.

                            Payment of duty drawback on supplies from DTA units to SEZ units is not currently admissible because Chapter XA of the Customs Act, 1962 has not been notified; consequently the amendment treating such supplies as physical exports and Circular No.24/2003-Customs will become operative only when Chapter XA is brought into force. Public notices and standing orders should be issued and receipt of the Circular acknowledged.


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