Goods Rejected by SEZ to DTA

[Rakesh K Paliwal]

Dear All,

please let me know the provision of goods rejected by SEZ Customer to DTA Supplier, regarding to applicability of duty and credit .

Regards

Rakesh Paliwal

AI Summary

Clarification on duty and credit for goods rejected by SEZ and returned to DTA under Customs Act conditions. A query was raised about the provisions concerning goods rejected by a Special Economic Zone (SEZ) customer and returned to a Domestic Tariff Area (DTA) supplier, specifically regarding duty and credit applicability. One response clarified that such goods are treated as re-imported, requiring compliance with re-import conditions, including filing a Bill of Entry and paying applicable duties under the Customs Act, allowing for credit of CVD and SAD. Another response added that if goods are repairable, SEZ can return them to DTA for repairs within 30 days without incurring duty, provided permission is obtained.