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<h1>Legal Exit from Special Economic Zone Requires Full Penalty and Tax Liability Settlement Without Protest Under Prescribed Conditions</h1> A legal undertaking for exiting a Special Economic Zone (SEZ) scheme requires the unit to commit to paying any imposed penalties for non-fulfillment of approval conditions. The unit agrees to settle tax, duty, and interest liabilities to statutory agencies without protest. The performance metrics, commitments, and legal obligations for transitioning out of the SEZ scheme, with acceptance by a government development commissioner.