https://www.taxtmi.com/article/detailed?id=14577 SEZ units are treated as outside the customs territory for authorized operations and receive customs duty exemptions administered by the SEZ Act and Development Commissioner, but movements from SEZ to Domestic Tariff Area are treated as imports subject to customs duty and Customs Act enforcement; customs authorities also have jurisdiction to investigate and penalize misuse of exemptions or revenue evasion. en-us Thu, 05 Jun 2025 08:26:59 +0530 Thu, 05 Jun 2025 08:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14577 SEZ units are treated as outside the customs territory for authorized operations and receive customs duty exemptions administered by the SEZ Act and Development Commissioner, but movements from SEZ to Domestic Tariff Area are treated as imports subject to customs duty and Customs Act enforcement; customs authorities also have jurisdiction to investigate and penalize misuse of exemptions or revenue evasion. Articles Customs - Import - Export - SEZ Thu, 05 Jun 2025 08:26:59 +0530 https://www.taxtmi.com/article/detailed?id=14577