https://www.taxtmi.com/article/detailed?id=15311 Comparative analysis sets out operative mechanisms and compliance for MOOWR (duty deferment until home-consumption clearance), PLI (sectoral incentives tied to incremental sales and investment), SEZ/EOU/STPI (bonded or notified-unit regimes requiring positive net foreign exchange and reporting), Advance Authorisation (duty-free import of inputs subject to input-output norms and eBRC redemption) and EPCG (concessional/zero-duty import of capital goods against quantified export obligations), noting DGFT discretionary regularisation, audit and EO enforcement and judicial clarifications on export-neutrality and customs treatment. en-us Fri, 31 Oct 2025 08:23:47 +0530 Fri, 31 Oct 2025 08:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15311 Comparative analysis sets out operative mechanisms and compliance for MOOWR (duty deferment until home-consumption clearance), PLI (sectoral incentives tied to incremental sales and investment), SEZ/EOU/STPI (bonded or notified-unit regimes requiring positive net foreign exchange and reporting), Advance Authorisation (duty-free import of inputs subject to input-output norms and eBRC redemption) and EPCG (concessional/zero-duty import of capital goods against quantified export obligations), noting DGFT discretionary regularisation, audit and EO enforcement and judicial clarifications on export-neutrality and customs treatment. Articles Customs - Import - Export - SEZ Fri, 31 Oct 2025 08:23:47 +0530 https://www.taxtmi.com/article/detailed?id=15311