https://www.taxtmi.com/caselaws?id=205908 The appeals challenging the order declaring no export duty payable for goods supplied from DTA to SEZ were dismissed. The Court ruled that the movement of goods fell under the Customs Act rather than the SEZ Act, rendering the notifications unconstitutional. The instructions issued were found to contradict the objectives of the SEZ Act and policy goals, leading to their invalidation. The Court emphasized strict construction of fiscal statutes and upheld the Single Judge's decision on the legality of export duty imposition, ultimately dismissing the appeals and related stay applications. en-us Wed, 09 Feb 2011 00:00:00 +0530 Wed, 17 Aug 2011 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205908 The appeals challenging the order declaring no export duty payable for goods supplied from DTA to SEZ were dismissed. The Court ruled that the movement of goods fell under the Customs Act rather than the SEZ Act, rendering the notifications unconstitutional. The instructions issued were found to contradict the objectives of the SEZ Act and policy goals, leading to their invalidation. The Court emphasized strict construction of fiscal statutes and upheld the Single Judge's decision on the legality of export duty imposition, ultimately dismissing the appeals and related stay applications. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205908