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 be removed to DTA without second customs levy when identity remains established and processing absent.
DTA removal of identifiable goods taken over by an SEZ Developer after payment of applicable customs duty and IGST through a Bill of Entry for home consumption may not create a second customs-duty or customs-IGST incidence if the goods were not processed or transformed in the SEZ. Rule 49(4)(a) permits removal of already-duty-paid goods without duty where identity is established, and relevant Unit procedures apply to Developers. Depreciation need not apply if this relief is available. A later sale or supply may independently attract GST, and clearance requires permission, records and applicable DTA documentation.