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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Retrospective validation of customs notification secures exemption from compensation cess on SEZ imports for prior period.</h1> Clause 104 deems notification G.S.R. 394 (E) dated 12 July 2024, issued under the statutory powers conferred by the Customs Act and the Customs Tariff Act, to have been effective from 1 July 2017 and, thereby, retrospectively validates the exemption from compensation cess on imports into Special Economic Zones by SEZ units or SEZ developers for authorised operations.

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