https://www.taxtmi.com/caselaws?id=243687 The Tribunal, by majority decision, ruled in favor of the appellants. It held that the additional area was part of the SEZ from the original notification date, and no duty was payable on goods removed for construction. Customs officers were found to lack jurisdiction to investigate and demand duty under the Customs Act, as SEZ provisions prevailed. The appellants did not violate permission terms, and the demand was time-barred. As no duty was payable, there was no need for re-quantification. The appeals by the assessee and individuals were allowed, while those by the Revenue were rejected. en-us Tue, 29 Oct 2013 00:00:00 +0530 Sat, 16 May 2015 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243687 The Tribunal, by majority decision, ruled in favor of the appellants. It held that the additional area was part of the SEZ from the original notification date, and no duty was payable on goods removed for construction. Customs officers were found to lack jurisdiction to investigate and demand duty under the Customs Act, as SEZ provisions prevailed. The appellants did not violate permission terms, and the demand was time-barred. As no duty was payable, there was no need for re-quantification. The appeals by the assessee and individuals were allowed, while those by the Revenue were rejected. Case-Laws Customs Tue, 29 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243687