https://www.taxtmi.com/caselaws?id=797746 Customs-duty exemption applies to goods imported into an SEZ unit for authorised operations under the SEZ Act. Duty becomes chargeable only when goods are removed from the SEZ to the Domestic Tariff Area, using the rate and valuation applicable at removal. Goods retained in an FTWZ for intended authorised operations cannot be subjected to a differential-duty computation merely to require a bank guarantee for provisional release. A bank guarantee based on such duty is therefore unsustainable; provisional release may instead be secured by a bond equal to the value of the goods. Customs duty arises upon clearance of manufactured goods from the SEZ to the Domestic Tariff Area after authorised operations. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797746 Customs-duty exemption applies to goods imported into an SEZ unit for authorised operations under the SEZ Act. Duty becomes chargeable only when goods are removed from the SEZ to the Domestic Tariff Area, using the rate and valuation applicable at removal. Goods retained in an FTWZ for intended authorised operations cannot be subjected to a differential-duty computation merely to require a bank guarantee for provisional release. A bank guarantee based on such duty is therefore unsustainable; provisional release may instead be secured by a bond equal to the value of the goods. Customs duty arises upon clearance of manufactured goods from the SEZ to the Domestic Tariff Area after authorised operations. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797746