Goods imported for SEZ but clearance obtained for DTA clearance

[GANESH IYER]

WE HAVE FILED A BILL OF ENTRY AND PAID DUTY AND OBTAINED OUT OF CHARGE IN ONE CONSIGNMENT WHEREIN THIS WAS ACTUALLY MEANT FOR THE CUSTOMERS SEZ unit. WHAT IS THE PROCEDURE FOR DUTY REFUND AND TRANSFER OF GOODS TO SEZ??

AI Summary

Duty Refund Procedure for Goods Cleared for Domestic Use Under Section 2(25) Explained A participant in a discussion forum inquired about the procedure for obtaining a duty refund and transferring goods initially imported for a Special Economic Zone (SEZ) but cleared for Domestic Tariff Area (DTA) consumption. The response highlighted that, under Section 2(25), 'imported goods' do not include goods cleared for home consumption, implying that such goods may not be eligible for duty refund or transfer to an SEZ.