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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>Sale of surplus goods: EOUs may sell duty free imports into DTA on payment of duty when unable to utilize.</h1> EOUs may sell surplus or unutilized duty free imports into DTA on payment of duty with permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another EOU/EHTP/STP/BTP/SEZ unit or exported; such transfers are treated as imports for the recipient. Inter unit transfers require invoicing and payment of applicable GST but not immediate customs duty; suppliers must endorse customs duty exemptions on documents, and recipients are liable to pay basic customs duty when goods or finished products are cleared into DTA. Obsolete/surplus capital goods and spares may be exported, transferred, disposed in DTA on duty payment, or destroyed with authority.

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