Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit

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....1.05.2022 & Notification No. 29/2022- Customs dated 21.05.2022. The said Notifications have amended/imposed Customs duty on export of certain items w.e.f. 22.05.2022. In this regard certain queries/ representations have been received from members of trade regarding applicability of export duty on good procured by SEZ units from DTA. 2. In this regard it is informed that as per Section 2(m)(ii) of....