https://www.taxtmi.com/forum/issue?id=121065 DTA removal of identifiable goods taken over by an SEZ Developer after payment of applicable customs duty and IGST through a Bill of Entry for home consumption may not create a second customs-duty or customs-IGST incidence if the goods were not processed or transformed in the SEZ. Rule 49(4)(a) permits removal of already-duty-paid goods without duty where identity is established, and relevant Unit procedures apply to Developers. Depreciation need not apply if this relief is available. A later sale or supply may independently attract GST, and clearance requires permission, records and applicable DTA documentation. en-us Wed, 12 Aug 2026 06:59:11 +0530 Sun, 23 Aug 2026 05:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121065 DTA removal of identifiable goods taken over by an SEZ Developer after payment of applicable customs duty and IGST through a Bill of Entry for home consumption may not create a second customs-duty or customs-IGST incidence if the goods were not processed or transformed in the SEZ. Rule 49(4)(a) permits removal of already-duty-paid goods without duty where identity is established, and relevant Unit procedures apply to Developers. Depreciation need not apply if this relief is available. A later sale or supply may independently attract GST, and clearance requires permission, records and applicable DTA documentation. Discussion-Forum Customs Wed, 12 Aug 2026 06:59:11 +0530 https://www.taxtmi.com/forum/issue?id=121065