Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones - reg

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..... Customs Act, 1962 was amended last year and Chapter XA has been added detailing special provisions relating to Special Economic Zones. Section 76-I of the Customs Act has provided that any goods admitted to a Special Economic Zone (SEZ) from the Domestic Tariff Area (DTA) shall be eligible for drawback under Section 75 as if such goods are export goods for the purposes of that Section. 2. Acc....

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....f the Customs Act shall be controlled by the Commissioner of Customs with the assistance of proper officers of Customs. The goods entered into the SEZ from the DTA shall be under the cover of a Bill of Export. This Bill shall be registered in the SEZ Customs formation and assigned a running serial number. Thereafter, the goods shall be examined by the Customs Officers posted in the SEZ like a norm....