https://www.taxtmi.com/forum/issue?id=121065 DTA removal of goods by an SEZ Developer may not attract a second customs-duty or customs-IGST incidence where duty and IGST were paid through a Bill of Entry for home consumption, the goods remain identifiable, and they were not processed in the SEZ. Rule 49(4)(a) permits such duty-paid goods to be cleared without processing, while Rule 14 extends relevant Unit procedures to Developers. Depreciation need not apply where this relief operates. Specified Officer permission, clearance documentation, duty-payment evidence, SEZ admission records, and identity records should be maintained. en-us Wed, 12 Aug 2026 06:59:11 +0530 Wed, 12 Aug 2026 10:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121065 DTA removal of goods by an SEZ Developer may not attract a second customs-duty or customs-IGST incidence where duty and IGST were paid through a Bill of Entry for home consumption, the goods remain identifiable, and they were not processed in the SEZ. Rule 49(4)(a) permits such duty-paid goods to be cleared without processing, while Rule 14 extends relevant Unit procedures to Developers. Depreciation need not apply where this relief operates. Specified Officer permission, clearance documentation, duty-payment evidence, SEZ admission records, and identity records should be maintained. Discussion-Forum Customs Wed, 12 Aug 2026 06:59:11 +0530 https://www.taxtmi.com/forum/issue?id=121065