https://www.taxtmi.com/caselaws?id=790378 Under Section 110A of the Customs Act, provisional release conditions for SEZ goods must balance revenue protection with the importer's interests. The Tribunal held that the earlier order already covered movement of goods to another SEZ unit or an EOU, provisional assessment on clearance to DTA or deemed export, and return or rollback of the bank guarantee for approved operations. It found no error apparent on the face of the record and treated the double-duty contention, at most, as a matter of clarification rather than rectification. The rectification application was therefore not maintainable and was dismissed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790378 Under Section 110A of the Customs Act, provisional release conditions for SEZ goods must balance revenue protection with the importer's interests. The Tribunal held that the earlier order already covered movement of goods to another SEZ unit or an EOU, provisional assessment on clearance to DTA or deemed export, and return or rollback of the bank guarantee for approved operations. It found no error apparent on the face of the record and treated the double-duty contention, at most, as a matter of clarification rather than rectification. The rectification application was therefore not maintainable and was dismissed. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790378