The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification clarifying that goods cleared from Special Economic Zones (SEZ) to the Domestic Tariff Area (DTA) on payment of applicable duties will be treated as 'imported goods' for duty drawback purposes under Section 74 of the Customs Act, 1962. This decision, announced on April 27, addresses inconsistent practices among customs field formations regarding the eligibility of such goods for duty drawback claims. The clarification emphasizes that as long as the goods are duty-paid and identifiable, they qualify for drawback upon re-export. Experts like Abhishek A Rastogi and Ikesh Nagpal have welcomed this move, noting it will bring uniformity, reduce litigation, and ease cash flow for exporters and businesses sourcing goods from SEZs. The CBIC's reliance on the Special Economic Zones Act further solidifies the legal framework supporting this clarification.