https://www.taxtmi.com/caselaws?id=330794 The Tribunal allowed the appeal, emphasizing adherence to the Special Economic Zones Act, 2005, and the importance of jurisdictional clarity in customs enforcement within SEZs. It set aside the confiscation and penalties imposed under the Customs Act, 1962, ruling that proceedings lacked jurisdiction due to the SEZ Act's overriding status and the exclusion of customs laws in SEZ operations. The judgment highlighted that the definition of import under the Customs Act does not cover movements within SEZs, endorsing duty-free consumption under the SEZ Act with specific oversight mechanisms. en-us Thu, 21 Jan 2016 00:00:00 +0530 Wed, 28 Dec 2016 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330794 The Tribunal allowed the appeal, emphasizing adherence to the Special Economic Zones Act, 2005, and the importance of jurisdictional clarity in customs enforcement within SEZs. It set aside the confiscation and penalties imposed under the Customs Act, 1962, ruling that proceedings lacked jurisdiction due to the SEZ Act's overriding status and the exclusion of customs laws in SEZ operations. The judgment highlighted that the definition of import under the Customs Act does not cover movements within SEZs, endorsing duty-free consumption under the SEZ Act with specific oversight mechanisms. Case-Laws Customs Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330794