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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.

            <h1>Temporary removal of goods into the DTA allowed without duty for specified purposes, failure to return triggers duty liability.</h1> Rule 50 permits SEZ units to temporarily remove goods into the domestic tariff area without payment of duty for specified purposes subject to prescribed conditions; if the goods are not brought back within the prescribed period the unit becomes liable to pay the applicable duty.

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