2013 SEZ policy on mandatory physical export conflicts with Rules; SEZ units can transfer goods to DTA.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SEZ - condition of mandatory physical export - The relevant conditions of the policy of 2013 are not in consonance with the Rules since none of the Rules prohibit the unit established in SEZ to remove the goods in DTA. - HC....