Can I deemed export under advance authorisation?

[Dinesh kumar]

I took advance authorisation under custom notifications 21/2023(for physical export ) and without pre-import,  I exported to SEZ on fulfilment of export obligation against the license. 
 

now can I import under this licenses ? 

AI Summary

Whether goods supplied to an SEZ count as physical export under an advance export authorisation for duty-free import use Applicant obtained an advance authorization for physical export without pre-import and fulfilled the export obligation by supplying goods to an SEZ. The legal question is whether that SEZ supply qualifies as a physical export under the authorisation so the same licence can be used for duty-free import. The answer depends on applicable customs and foreign trade policy definitions and notifications, license conditions (pre-import vs post-import), and whether SEZ supplies are treated as physical exports or deemed supplies for the relevant period; confirm with the issuing authority or customs for binding treatment.