https://www.taxtmi.com/caselaws?id=152492 Imported second-hand capital goods claimed under Notification No. 21/2002-Customs were sent to a Special Economic Zone, raising the issue whether this transfer satisfied the re-export condition attached to the import exemption. The analysis treats receipt of goods in an SEZ from the domestic tariff area as export for SEZ purposes and applies Section 51 of the Special Economic Zones Act, 2005, which gives the SEZ law overriding effect over inconsistent provisions. On that basis, shipment to the SEZ was treated as prima facie compliance with the re-export obligation, and the appellants were found to have a strong prima facie case for waiver of pre-deposit and interim stay. en-us Fri, 12 Mar 2010 00:00:00 +0530 Fri, 05 Jul 2013 15:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152492 Imported second-hand capital goods claimed under Notification No. 21/2002-Customs were sent to a Special Economic Zone, raising the issue whether this transfer satisfied the re-export condition attached to the import exemption. The analysis treats receipt of goods in an SEZ from the domestic tariff area as export for SEZ purposes and applies Section 51 of the Special Economic Zones Act, 2005, which gives the SEZ law overriding effect over inconsistent provisions. On that basis, shipment to the SEZ was treated as prima facie compliance with the re-export obligation, and the appellants were found to have a strong prima facie case for waiver of pre-deposit and interim stay. Case-Laws Customs Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152492