https://www.taxtmi.com/highlights?id=70347 Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different meanings. It is also important to note that activity of bringing goods from a Unit or Developer in SEZ to DTA is not covered under the definition of the term, 'import ' under the SEZ Act, 2005, therefore such transfer from SEZ to DTA cannot be termed as 're-import' - AAR en-us Thu, 15 Jun 2023 08:01:39 +0530 Thu, 15 Jun 2023 16:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70347 Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different meanings. It is also important to note that activity of bringing goods from a Unit or Developer in SEZ to DTA is not covered under the definition of the term, 'import ' under the SEZ Act, 2005, therefore such transfer from SEZ to DTA cannot be termed as 're-import' - AAR Highlights Customs Thu, 15 Jun 2023 08:01:39 +0530 https://www.taxtmi.com/highlights?id=70347