https://www.taxtmi.com/caselaws?id=446285 CESTAT NEW DELHI held that goods removed from SEZ to DTA are chargeable to customs duties under section 30 of SEZ Act, 2005 read with rule 47 of SEZ Rules, 2006, as the statutory provisions are clear and unambiguous. The appellant's claim for exemption under Notification No. 45/2017-Cus for re-imported goods was not properly examined by the Commissioner despite evidence showing DTA unit had claimed export benefits including duty drawback. The appellate authority failed to analyze the exemption notification in detail. Matter partially remanded to determine applicability of exemption notification and appellant's entitlement to benefits. Appeal partly dismissed with partial remand for proper examination of exemption claims. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446285 CESTAT NEW DELHI held that goods removed from SEZ to DTA are chargeable to customs duties under section 30 of SEZ Act, 2005 read with rule 47 of SEZ Rules, 2006, as the statutory provisions are clear and unambiguous. The appellant's claim for exemption under Notification No. 45/2017-Cus for re-imported goods was not properly examined by the Commissioner despite evidence showing DTA unit had claimed export benefits including duty drawback. The appellate authority failed to analyze the exemption notification in detail. Matter partially remanded to determine applicability of exemption notification and appellant's entitlement to benefits. Appeal partly dismissed with partial remand for proper examination of exemption claims. Case-Laws Customs Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446285