SEZ units can now take back and resell goods rejected by DTA buyers, and repair DTA goods
The Special Economic Zones (Third Amendment) Rules, 2026 (G.S.R. 893(E), 15 October 2026) replace Rule 49(2): SEZ units may bring back duty-paid goods a DTA buyer refuses within 30 days, resell them, and receive DTA goods back for repair.
The details are for members
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