https://www.taxtmi.com/article/detailed?id=16250 Import exemption under Notification No. 21/2002-Cus. for goods required for petroleum operations was examined in the context of a DGH certificate that imposed a re-export condition. The notification required a DGH certificate, affidavit, undertaking and related confirmations, but did not itself impose a time-bound obligation to re-export the imported capital goods. The certificate could not enlarge the exemption conditions contained in the notification. Clearing the goods to a Special Economic Zone unit was treated as export under section 2(m) of the SEZ Act, 2005. en-us Wed, 22 Apr 2026 08:47:59 +0530 Wed, 22 Apr 2026 08:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16250 Import exemption under Notification No. 21/2002-Cus. for goods required for petroleum operations was examined in the context of a DGH certificate that imposed a re-export condition. The notification required a DGH certificate, affidavit, undertaking and related confirmations, but did not itself impose a time-bound obligation to re-export the imported capital goods. The certificate could not enlarge the exemption conditions contained in the notification. Clearing the goods to a Special Economic Zone unit was treated as export under section 2(m) of the SEZ Act, 2005. Articles Customs - Import - Export - SEZ Wed, 22 Apr 2026 08:47:59 +0530 https://www.taxtmi.com/article/detailed?id=16250