No customs duty on transfer of goods from one SEZ to another: Expert

For accounting purposes, the depreciation can be worked out as per the Companies Act and for income tax purposes, as per income tax laws

Will inter-unit transfer of goods by one unit to another unit within the same SEZ under Rule 30(15)(v) of SEZ Rules 2006 below the cost price at which such goods were imported/procured, attract Customs duty?

I do not find any provision to levy Customs duty on goods transferred by one SEZ unit to another SEZ unit in the same SEZ, whether the price at which the goods imported or procured are the same as the price at which the goods were transferred, or more or less.

As per rule 74(5) of SEZ Rules 2006, depreciation norms for capital goods shall