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of <h1>Customs Act Amendment: Kandla Free Trade Zone Units Can Dispose Capital Goods After 3 Years With Duty Payment</h1> The Central Government, under the Customs Act, 1962, has amended a previous notification regarding goods used in the Kandla Free Trade Zone. This amendment allows units within the zone to withdraw or dispose of capital goods outside the zone, provided they have been used within the zone for at least three years. The Collector of Customs can permit these goods to be moved to other locations in India upon payment of duty based on their depreciated value and the rates applicable at the time of import.
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