DTA removal of duty paid goods by SEZ Developer after exit of Unit

[Angre Port]

A unit has exited from an SEZ and, at the time of exit, handed over certain goods/assets to the SEZ Developer. The Developer paid the applicable customs duty and IGST by filing a Bill of Entry for Home Consumption, and the goods were accordingly cleared to the Developer.

Now, after using these goods for some time, the Developer intends to remove the goods from the SEZ to the DTA.

My queries are:

1. Since the Developer had already paid the applicable customs duty and IGST at the time of taking over the goods through a Bill of Entry for Home Consumption, is any further customs duty/IGST payable when the Developer subsequently removes these goods to DTA?
2. If any duty is payable at the time of DTA removal, should it be calculated on the depreciated value of the goods or on some other assessable value?
3. What is the prescribed procedure/documentation for removal of such goods by the SEZ Developer to DTA?
4. Is there any specific provision under the SEZ Act/SEZ Rules or Customs law dealing with subsequent DTA removal of goods that have already suffered customs duty at the time of transfer to the Developer?

I would be grateful if someone could clarify the correct legal position and relevant provisions/circulars, if any.

AI Summary

Duty-paid SEZ goods may enter DTA without second customs duty when identifiable and cleared without processing.
DTA removal of goods by an SEZ Developer may not attract a second customs-duty or customs-IGST incidence where duty and IGST were paid through a Bill of Entry for home consumption, the goods remain identifiable, and they were not processed in the SEZ. Rule 49(4)(a) permits such duty-paid goods to be cleared without processing, while Rule 14 extends relevant Unit procedures to Developers. Depreciation need not apply where this relief operates. Specified Officer permission, clearance documentation, duty-payment evidence, SEZ admission records, and identity records should be maintained.