Duty remission on destruction of goods - CBEC's Customs Manual 2023 - Customs

..... 15. Duty remission on destruction of goods: 15.1 As per Rule 39 of the SEZ Rules, after advance intimation to the Specified Officer, a Unit may destroy, without payment of duty, goods including capital goods, procured from Domestic Tariff Area or goo .....

x x x x x   Extracts   x x x x x

Duty remission on destruction of goods - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... not allowed. The officers supervising destruction are required to ensure that goods are destroyed fully rendering them unfit for further use and give certificate to that effect. The Unit shall be required to pay back the drawback and Duty Exemption .....

x x x x x   Extracts   x x x x x

Duty remission on destruction of goods - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x