https://www.taxtmi.com/caselaws?id=387342 Customs duty on goods removed from a Special Economic Zone to the Domestic Tariff Area depends on whether duty was otherwise leviable when the goods entered the SEZ. Goods imported for authorised operations are exempt under Section 26(1)(a) of the Special Economic Zones Act, 2005, and Section 30(a) permits duty on removal only where customs duty would have been chargeable on import. On the stated facts, the goods were scrap machine parts that had not attracted customs duty on entry into the SEZ, so their later removal as scrap did not create a fresh customs liability. The duty collected from the auction purchaser was therefore unwarranted and refundable. en-us Mon, 01 Apr 2019 00:00:00 +0530 Fri, 08 Nov 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387342 Customs duty on goods removed from a Special Economic Zone to the Domestic Tariff Area depends on whether duty was otherwise leviable when the goods entered the SEZ. Goods imported for authorised operations are exempt under Section 26(1)(a) of the Special Economic Zones Act, 2005, and Section 30(a) permits duty on removal only where customs duty would have been chargeable on import. On the stated facts, the goods were scrap machine parts that had not attracted customs duty on entry into the SEZ, so their later removal as scrap did not create a fresh customs liability. The duty collected from the auction purchaser was therefore unwarranted and refundable. Case-Laws Customs Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387342