Special Economic Zones
SEZs are like a separate island within country. For the purposes of custom law, SEZ is treated outside India. Goods can be brought in SEZ without payment of custom duty or excise duty. Supplies to SEZ from other parts of India are treated as ‘exports’ and are entitled to all export benefits. On the other hand, supplies from SEZ unit to any person outside SEZ is treated as ‘import’ by that person and normal custom duty is payable. We specialize in this field of law and provide advisory, litigation and compliance related services.