Transfer from SEZ/FTWZ to DTA cannot be termed as ‘re-import’: CAAR

In re Baker Hughes Oilfield Services India Pvt. Ltd. (CAAR Delhi)

Rule 48 of the SEZ Rules, 2006,  inter-alia states that where goods procured from DTA by a Unit are supplied back to the DTA, as it is or without substantial processing, such goods shall be treated as re-imported goods and shall be subject to such procedure and conditions as applicable in the case of normal re-import of goods from outside India.

In light of the above, it can be convincingly stated that under the SEZ Act, 2005 read with SEZ Rul

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