Re-Importation Benefit Not Available for Return of Goods from SEZ to the DTA
by Ratan Jain* and A. Rangarajan**
domestic tariff area
Govt lays down various Procedures relating to import/ export/ procurement of Domestic Tariff Area of Ship by a Unit in IFSC
On 5-7-2023, the Ministry of Commerce and Industry notified the Special Economic Zones (Third Amendment) Rules, 2023 to amend the Special Economic