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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        A special one-time exemption window allows manufactured goods cleared by SEZ units into the DTA to pay concessional customs duty, and in specified cases reduced AIDC, instead of full levy, subject to the Annexure conditions. The benefit is limited to SEZ units that commenced production on or before 31 March 2025, file a Bill of Entry on the common portal, achieve at least 20% value addition, keep DTA removals within 30% of the highest FOB exports of the preceding three years, and avoid prior export incentives on inputs. FTWZ units and imported goods removed as such or after use are excluded. The notification operates from 1 April 2026 to 31 March 2027 and is subject to SEZ audit.

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