Section 15(1) in The Special Economic Zones Rules, 2003
(1)In case of failure to achieve the net foreign exchange earning as stipulated in the Export and Import Policy for the time being in force, there shall be liable to, in respect of the special economic zone unit, pay duty alongwith interest at the rate as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue,) issued under section 28AB of the said Act in this regard and for the time being in force, from the date of duty free import or procurement from domestic tariff area of the said goods till the date of payment of such duty.Not printed in Gazette
