https://www.taxtmi.com/caselaws?id=201328 The court ruled that the imposition of export duty on goods supplied from the Domestic Tariff Area (DTA) to Special Economic Zones (SEZs) is not justified under either the SEZ Act, 2005, or the Customs Act, 1962. The court held that the SEZ Act provides for duty exemptions, and imposing export duty on such transactions contradicts this provision. The court declared the impugned notifications and instructions illegal and without jurisdiction, quashing all proceedings initiated to impose export duty on the petitioners. en-us Tue, 13 Jul 2010 00:00:00 +0530 Sat, 01 Jan 2011 15:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201328 The court ruled that the imposition of export duty on goods supplied from the Domestic Tariff Area (DTA) to Special Economic Zones (SEZs) is not justified under either the SEZ Act, 2005, or the Customs Act, 1962. The court held that the SEZ Act provides for duty exemptions, and imposing export duty on such transactions contradicts this provision. The court declared the impugned notifications and instructions illegal and without jurisdiction, quashing all proceedings initiated to impose export duty on the petitioners. Case-Laws Customs Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201328