The audit findings had noted that some field formations denied drawback by not treating, SEZ to DTA clearances, as imports. The Section 30 of the SEZ Act, which provides that such clearances attract customs duties, and that SEZ is treated as foreign territory for trade purposes. The movement of goods from SEZ to DTA qualifies as import. Since Section 74 allows drawback on re-export of duty paid imported goods that are identifiable, it has been clarified that such goods are eligible for drawback.