https://www.taxtmi.com/caselaws?id=467277 Transfers of equipment between DTA and FTWZ/SEZ do not qualify as export or re-import for purposes of the cited customs exemption; statutory definitions under the SEZ Act and SEZ Rules treat FTWZ units as holding goods on behalf of foreign suppliers and permit clearance to DTA on payment of duties. Accordingly, goods cleared from FTWZ/SEZ to DTA after warehousing fall within the exclusion for goods exported by FTWZ/FTZ units and are not eligible for exemption under serial number 5 of the notification; the claimed re-import exemption is therefore unavailable on the facts presented. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 12 Mar 2026 21:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467277 Transfers of equipment between DTA and FTWZ/SEZ do not qualify as export or re-import for purposes of the cited customs exemption; statutory definitions under the SEZ Act and SEZ Rules treat FTWZ units as holding goods on behalf of foreign suppliers and permit clearance to DTA on payment of duties. Accordingly, goods cleared from FTWZ/SEZ to DTA after warehousing fall within the exclusion for goods exported by FTWZ/FTZ units and are not eligible for exemption under serial number 5 of the notification; the claimed re-import exemption is therefore unavailable on the facts presented. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467277