https://www.taxtmi.com/article/detailed?id=15030 The SEZ domestic clearance provision charges goods moved to the Domestic Tariff Area to customs duties by reference to the customs tariff for rate and valuation, but the SEZ statute selectively incorporates only tariff measures and remains silent on enforcement mechanisms. Consequently, coercive measures such as recovery, penalties, confiscation, interest and reassessment are not automatically available under customs law for SEZ to DTA transactions unless those powers are expressly adopted in the SEZ law or rules; administrative practice and gaps in electronic processing have produced procedural deficiencies in assessing and enforcing such transactions. en-us Mon, 01 Sep 2025 09:00:58 +0530 Mon, 01 Sep 2025 09:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15030 The SEZ domestic clearance provision charges goods moved to the Domestic Tariff Area to customs duties by reference to the customs tariff for rate and valuation, but the SEZ statute selectively incorporates only tariff measures and remains silent on enforcement mechanisms. Consequently, coercive measures such as recovery, penalties, confiscation, interest and reassessment are not automatically available under customs law for SEZ to DTA transactions unless those powers are expressly adopted in the SEZ law or rules; administrative practice and gaps in electronic processing have produced procedural deficiencies in assessing and enforcing such transactions. Articles Customs - Import - Export - SEZ Mon, 01 Sep 2025 09:00:58 +0530 https://www.taxtmi.com/article/detailed?id=15030