Customs Duty Relief for SEZ Units: A Complete Guide to Notification 11/2026 and DTA Sales Strategy
- 2026-04-07
Introduction On March 31, 2026, the Ministry of Finance released notification No. 11/2026-Customs dated 31st March 2026 (hereinafter referred to as the “Notification”) under Section 25 of the Customs Act, 1962 and it came into effect on April 1, 2026. The notification addresses a critical point of law that frequently invites ambiguity: the tax treatment…
