SME Chatroom: Anti-dumping duty on inputs payable on sales from SEZ to DTA

Q. As a SEZ unit, we import all our inputs required for manufacture duty-free and pay full customs duty on the finished goods that we sell in the DTA. Now, there is one input that is subject to anti-dumping duty. The Customs officer at the SEZ Customs station says that at the time of clearance of the finished goods in the DTA, we must pay the anti-dumping duty on that input used in manufacturing also. Is he right? If so, what is the relevant provision in the SEZ laws?

The Customs officer at the SEZ Customs station is right. The SEZ Act, 2005, or the SEZ Rules, 2006, do not deal with this particular aspect. You have to pay