https://www.taxtmi.com/caselaws?id=790168 Exemption under the customs notification was not defeated by failure to re-export goods within the time stated in the DGH certificate, because the notification itself did not prescribe any such time limit and the certificate condition arose from the Foreign Trade Policy. Clearance of the goods to an SEZ unit was treated as export under section 2(m) of the SEZ Act, 2005, so the exemption could not be denied on the ground that the goods were not re-exported in the manner stated in the certificate. Section 69(1) of the Customs Act, 1962 was held inapplicable because it concerns warehoused goods meant for export. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790168 Exemption under the customs notification was not defeated by failure to re-export goods within the time stated in the DGH certificate, because the notification itself did not prescribe any such time limit and the certificate condition arose from the Foreign Trade Policy. Clearance of the goods to an SEZ unit was treated as export under section 2(m) of the SEZ Act, 2005, so the exemption could not be denied on the ground that the goods were not re-exported in the manner stated in the certificate. Section 69(1) of the Customs Act, 1962 was held inapplicable because it concerns warehoused goods meant for export. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790168