https://www.taxtmi.com/caselaws?id=364959 The Tribunal ruled in favor of the appellants, setting aside the seizure and confiscation orders of their goods in the Special Economic Zone (S.E.Z.). It was held that Customs officers lacked jurisdiction to seize goods in the S.E.Z. area as per Section 53(1) of the SEZ Act, 2005. Consequently, no demand could be confirmed against the appellants, and the imposition of redemption fine and penalties was deemed inappropriate. The judgment highlighted the importance of adhering to jurisdictional limitations to avoid wrongful confiscation and penalties in S.E.Z. areas. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364959 The Tribunal ruled in favor of the appellants, setting aside the seizure and confiscation orders of their goods in the Special Economic Zone (S.E.Z.). It was held that Customs officers lacked jurisdiction to seize goods in the S.E.Z. area as per Section 53(1) of the SEZ Act, 2005. Consequently, no demand could be confirmed against the appellants, and the imposition of redemption fine and penalties was deemed inappropriate. The judgment highlighted the importance of adhering to jurisdictional limitations to avoid wrongful confiscation and penalties in S.E.Z. areas. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364959