https://www.taxtmi.com/caselaws?id=75921 Export duty cannot be imposed on supplies from the Domestic Tariff Area to a Special Economic Zone unless the taxing statute expressly brings such movement within its charging provision. The Customs Act, 1962 taxes exports only when goods are taken out of India to a place outside India, so DTA-to-SEZ supplies do not fall within that definition and no levy can be sustained without statutory amendment. The Special Economic Zones Act, 2005 and Rules, 2006 provide a fiscal concession framework and do not authorise export duty on such supplies. A deeming definition of "export" in the SEZ Act cannot be imported into the Customs Act to create a tax liability under a separate charging statute. en-us Wed, 04 Nov 2009 00:00:00 +0530 Tue, 23 Sep 2025 10:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75921 Export duty cannot be imposed on supplies from the Domestic Tariff Area to a Special Economic Zone unless the taxing statute expressly brings such movement within its charging provision. The Customs Act, 1962 taxes exports only when goods are taken out of India to a place outside India, so DTA-to-SEZ supplies do not fall within that definition and no levy can be sustained without statutory amendment. The Special Economic Zones Act, 2005 and Rules, 2006 provide a fiscal concession framework and do not authorise export duty on such supplies. A deeming definition of "export" in the SEZ Act cannot be imported into the Customs Act to create a tax liability under a separate charging statute. Case-Laws Customs Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75921