https://www.taxtmi.com/circulars?id=69784 Clarification is issued on drawback for duty-paid goods cleared from a Special Economic Zone into the Domestic Tariff Area and thereafter re-exported. Goods moving from an SEZ into the DTA may be construed as imported goods for customs purposes, and for drawback under Section 74 of the Customs Act, the goods must be duty paid, easily identifiable, and previously imported into India. Accordingly, goods cleared into the DTA from an SEZ on payment of applicable duties and re-exported thereafter are to be treated as imported goods for drawback disbursement. en-us Mon, 27 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69784 Clarification is issued on drawback for duty-paid goods cleared from a Special Economic Zone into the Domestic Tariff Area and thereafter re-exported. Goods moving from an SEZ into the DTA may be construed as imported goods for customs purposes, and for drawback under Section 74 of the Customs Act, the goods must be duty paid, easily identifiable, and previously imported into India. Accordingly, goods cleared into the DTA from an SEZ on payment of applicable duties and re-exported thereafter are to be treated as imported goods for drawback disbursement. Circulars Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69784