If Goods Imported Into SEZ Are Not Used For Authorised Operations But Sold In Domestic Tariff Area, Duty Has To Be Paid: CESTAT

The CESTAT ruled that goods imported into an SEZ, not used for authorized operations and sold in the Domestic Tariff Area, must have duty paid. This decision clarifies the tax implications of SEZ operations. It ensures that goods intended for export do not bypass domestic duties. This ruling underscores the importance of adhering to SEZ regulations. It highlights the need for clear guidelines on duty payments. The CESTAT's order reinforces the integrity of SEZ operations.