https://www.taxtmi.com/caselaws?id=48026 The court upheld the Chief Commissioner's decision, ruling that selling goods to Special Economic Zone (SEZ) units did not constitute re-export under Section 69(1) of the Customs Act. Despite arguments based on SEZ definitions and a relevant Circular, the court found that the goods were intended for sale within India, not for export outside the country. The petitioner's request for re-export permission was denied, as it conflicted with the Customs Act's requirements. The court dismissed the petition, affirming the Chief Commissioner's decision as legally valid. en-us Fri, 13 Jan 2006 00:00:00 +0530 Mon, 02 Aug 2010 12:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48026 The court upheld the Chief Commissioner's decision, ruling that selling goods to Special Economic Zone (SEZ) units did not constitute re-export under Section 69(1) of the Customs Act. Despite arguments based on SEZ definitions and a relevant Circular, the court found that the goods were intended for sale within India, not for export outside the country. The petitioner's request for re-export permission was denied, as it conflicted with the Customs Act's requirements. The court dismissed the petition, affirming the Chief Commissioner's decision as legally valid. Case-Laws Customs Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48026