https://www.taxtmi.com/caselaws?id=235738 The court ruled that levying customs duty on goods supplied from Domestic Tariff Areas (DTAs) to Special Economic Zones (SEZs) was impermissible. The circular mandating customs duty on such goods was deemed illegal and not supported by law. The court emphasized that customs duties should only apply to goods exported out of India, not for intra-country clearances to SEZs. It was held that imposing customs duties on goods supplied to SEZs exceeded legislative competence and was unconstitutional. The writ petitions were allowed with no costs. en-us Fri, 27 Apr 2012 00:00:00 +0530 Fri, 02 Aug 2013 06:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235738 The court ruled that levying customs duty on goods supplied from Domestic Tariff Areas (DTAs) to Special Economic Zones (SEZs) was impermissible. The circular mandating customs duty on such goods was deemed illegal and not supported by law. The court emphasized that customs duties should only apply to goods exported out of India, not for intra-country clearances to SEZs. It was held that imposing customs duties on goods supplied to SEZs exceeded legislative competence and was unconstitutional. The writ petitions were allowed with no costs. Case-Laws Customs Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235738