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    <title>2010 (7) TMI 712 - GUJARAT  HIGH COURT</title>
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    <description>The court affirmed Customs Authorities&#039; jurisdiction to penalize violations under the Customs Act within SEZs. It ruled that SEZ Act, 2005 overrides the Customs Act, but Customs can still confiscate goods and impose penalties in SEZs. The court invalidated reliance on Customs House Laboratory, Kandla&#039;s report and directed actions based on CIPET reports. The judgment set aside the Single Judge&#039;s order, disposing of all appeals, writ petitions, and civil applications without costs.</description>
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      <title>2010 (7) TMI 712 - GUJARAT  HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=207134</link>
      <description>The court affirmed Customs Authorities&#039; jurisdiction to penalize violations under the Customs Act within SEZs. It ruled that SEZ Act, 2005 overrides the Customs Act, but Customs can still confiscate goods and impose penalties in SEZs. The court invalidated reliance on Customs House Laboratory, Kandla&#039;s report and directed actions based on CIPET reports. The judgment set aside the Single Judge&#039;s order, disposing of all appeals, writ petitions, and civil applications without costs.</description>
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      <pubDate>Tue, 06 Jul 2010 00:00:00 +0530</pubDate>
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