https://www.taxtmi.com/caselaws?id=78092 The High Court held that the authority lacked jurisdiction in issuing a Show Cause Notice under the SEZ Act, 2005, as it overstepped its powers. It ruled that the Customs Act, 1962 was not applicable to SEZ units after the SEZ Act came into force, emphasizing the importance of SEZ autonomy. The Court rejected the argument to value export goods under the Customs Act, stating that SEZ-specific authorities should handle such matters. The Court upheld the petitioner's challenge, maintaining the interim relief until final resolution. en-us Mon, 07 Dec 2009 00:00:00 +0530 Sat, 30 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78092 The High Court held that the authority lacked jurisdiction in issuing a Show Cause Notice under the SEZ Act, 2005, as it overstepped its powers. It ruled that the Customs Act, 1962 was not applicable to SEZ units after the SEZ Act came into force, emphasizing the importance of SEZ autonomy. The Court rejected the argument to value export goods under the Customs Act, stating that SEZ-specific authorities should handle such matters. The Court upheld the petitioner's challenge, maintaining the interim relief until final resolution. Case-Laws Customs Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78092