https://www.taxtmi.com/caselaws?id=788179 Whether SEZ-to-DTA supplies qualify under Heading 9804 turns on three conjunctive requirements: goods must be dutiable, imported, and for the importer's personal use. IGST or other indirect levies do not convert goods into Customs 'dutiable goods'; goods subject to free rate or exemption are not dutiable. 'Personal use' must attach to the importer, not subsequent commercial customers. The SEZ-to-DTA import fiction cannot create a Customs levy where none exists, and Rule 47(5) does not independently authorize Customs interest, penalty or confiscation. Result: Heading 9804 does not apply; the demand and orders are set aside and appeal allowed for the assessee. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 14:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788179 Whether SEZ-to-DTA supplies qualify under Heading 9804 turns on three conjunctive requirements: goods must be dutiable, imported, and for the importer's personal use. IGST or other indirect levies do not convert goods into Customs 'dutiable goods'; goods subject to free rate or exemption are not dutiable. 'Personal use' must attach to the importer, not subsequent commercial customers. The SEZ-to-DTA import fiction cannot create a Customs levy where none exists, and Rule 47(5) does not independently authorize Customs interest, penalty or confiscation. Result: Heading 9804 does not apply; the demand and orders are set aside and appeal allowed for the assessee. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788179