https://www.taxtmi.com/caselaws?id=442844 A Special Economic Zone unit could not claim Export Promotion Capital Goods Scheme benefit on clearance to the Domestic Tariff Area unless it first exited the SEZ under the specific one-time mechanism in Rule 74(4). The statutory scheme under section 30 of the Special Economic Zones Act, 2005 and the SEZ Rules, 2006 permitted DTA removal, but that general facility did not override the exit-based procedure prescribed for EPCG availment. The specific manner and stage for taking the benefit was treated as exclusive, and the broader DTA clearance provisions were not read to make Rule 74(4) redundant. The customs duty demand and reassessment were therefore upheld. en-us Mon, 11 Sep 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442844 A Special Economic Zone unit could not claim Export Promotion Capital Goods Scheme benefit on clearance to the Domestic Tariff Area unless it first exited the SEZ under the specific one-time mechanism in Rule 74(4). The statutory scheme under section 30 of the Special Economic Zones Act, 2005 and the SEZ Rules, 2006 permitted DTA removal, but that general facility did not override the exit-based procedure prescribed for EPCG availment. The specific manner and stage for taking the benefit was treated as exclusive, and the broader DTA clearance provisions were not read to make Rule 74(4) redundant. The customs duty demand and reassessment were therefore upheld. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442844