Duty free goods imported in a unit of Special Economic Zone if ...

Importing Duty-Free Goods from SEZ into Domestic Market Without Authorization Violates Customs Duty Laws, High Court Rules.

January 7, 2014

Case Laws Customs HC

Duty free goods imported in a unit of Special Economic Zone if it is brought to the domestic market without authority violating the statutory prescriptions, it is a clear case of evasion of customs duty - HC

View Source

← Previous Next →

Duty free goods imported in a unit of Special Economic Zone if ...

Importing Duty-Free Goods from SEZ into Domestic Market Without Authorization Violates Customs Duty Laws, High Court Rules.

January 7, 2014

Case Laws Customs HC

You may also like:

Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Goods imported into a Free Trade and Warehousing Zone (FTWZ) by an entity based in Hong Kong were alleged to be non-compliant with Foreign Trade Policy (FTP) and other...

The AAR held that it lacks jurisdiction to rule on duty drawback issues under the Customs and Central Excise Duties Drawback Rules, 2017 for goods manufactured in MOOWR...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Import from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) - Import policy is "Restricted" - However, import is permitted as free subject to the fulfillment...

Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Extended period of limitation - Benefit of notification - disposal of goods imported against Duty Free Import Authorizations Licence (DFIA) - export obligation was met -...

The GoI's Directorate General of Foreign Trade issued Notification No. 05/2025-26 imposing Minimum Import Price (MIP) on specific synthetic knitted fabric HS codes. The...

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the...

Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

Quick Updates: