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<h1>SEZ Units Can Destroy Goods Duty-Free Under Rule 39 After Notification and Environmental Clearance, Excluding Precious Metals.</h1> Under Rule 39 of the SEZ Rules, units may destroy goods, including capital goods, without duty payment, after notifying the Specified Officer and obtaining necessary environmental clearances. Destruction can occur outside the SEZ with the Specified Officer's permission and in the presence of an Authorized Officer. Precious metals and stones cannot be destroyed. Officers must ensure complete destruction and certify it. If goods from the Domestic Tariff Area are destroyed due to natural calamities, the unit must repay any availed drawback and Duty Exemption Pass Book credit.