Clearance from SEZ to DTA allowed on duty payment subject to net foreign exchange achievement; exemptions for specified export entitlements. Units in a Special Economic Zone engaged in trading may clear goods to the Domestic Tariff Area on payment of applicable customs duty, provided they cumulatively achieve Net Foreign Exchange Earnings; no duty shall be levied where such clearance is against an Advance License or a special duty-free entitlement under the Export and Import Policy, or where clearance is to other specified export-oriented zones or undertakings.
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.
Clearance from SEZ to DTA allowed on duty payment subject to net foreign exchange achievement; exemptions for specified export entitlements.
Units in a Special Economic Zone engaged in trading may clear goods to the Domestic Tariff Area on payment of applicable customs duty, provided they cumulatively achieve Net Foreign Exchange Earnings; no duty shall be levied where such clearance is against an Advance License or a special duty-free entitlement under the Export and Import Policy, or where clearance is to other specified export-oriented zones or undertakings.
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