https://www.taxtmi.com/caselaws?id=797284 Equipment cleared from a Free Trade Warehousing Zone into the Domestic Tariff Area under a fresh essentiality certificate for a different petroleum contract constitutes a fresh import, not a re-import eligible for exemption. The concessional import benefit is tied to deployment under the relevant certified petroleum operation, while the prescribed transfer mechanism requires specified undertakings and customs safeguards. Free Trade Warehousing Zone storage cannot create an alternative route to an additional fiscal benefit. Special Economic Zones Act customs fictions do not establish a universal re-import exemption: re-import requires continuity between the outward movement and return. Storage following completion of one contract and clearance for a distinct contract lacks that continuity. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 10:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797284 Equipment cleared from a Free Trade Warehousing Zone into the Domestic Tariff Area under a fresh essentiality certificate for a different petroleum contract constitutes a fresh import, not a re-import eligible for exemption. The concessional import benefit is tied to deployment under the relevant certified petroleum operation, while the prescribed transfer mechanism requires specified undertakings and customs safeguards. Free Trade Warehousing Zone storage cannot create an alternative route to an additional fiscal benefit. Special Economic Zones Act customs fictions do not establish a universal re-import exemption: re-import requires continuity between the outward movement and return. Storage following completion of one contract and clearance for a distinct contract lacks that continuity. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797284