https://www.taxtmi.com/caselaws?id=440043 The Customs Authority for Advance Rulings (CAAR) determined that the applicant was not eligible for exemption under Notification No. 45/2017-Cus for re-import of equipment from SEZ/FTWZ to DTA. The transfer of goods from FTWZ to DTA did not meet the criteria for re-import under the SEZ Act or Customs Act, rendering the notification inapplicable. Additionally, the reliance on CBIC Circular No. 21/2019 was deemed inappropriate as it did not align with the circumstances of the case. Consequently, the applicant was not granted the claimed exemptions. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440043 The Customs Authority for Advance Rulings (CAAR) determined that the applicant was not eligible for exemption under Notification No. 45/2017-Cus for re-import of equipment from SEZ/FTWZ to DTA. The transfer of goods from FTWZ to DTA did not meet the criteria for re-import under the SEZ Act or Customs Act, rendering the notification inapplicable. Additionally, the reliance on CBIC Circular No. 21/2019 was deemed inappropriate as it did not align with the circumstances of the case. Consequently, the applicant was not granted the claimed exemptions. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440043