https://www.taxtmi.com/caselaws?id=300679 The Tribunal held that Customs authorities needed a valid notification under the SEZ Act to penalize offences in SEZs under the Customs Act. Without such notification, penalties could not be imposed. The Tribunal emphasized the importance of the Gazette notification in conferring jurisdiction and imposing penalties in SEZs. As a result, all appeals were allowed, emphasizing the necessity of legal authority and notification for Customs authorities to penalize offences in SEZs under the Customs Act. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 19 Feb 2022 07:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300679 The Tribunal held that Customs authorities needed a valid notification under the SEZ Act to penalize offences in SEZs under the Customs Act. Without such notification, penalties could not be imposed. The Tribunal emphasized the importance of the Gazette notification in conferring jurisdiction and imposing penalties in SEZs. As a result, all appeals were allowed, emphasizing the necessity of legal authority and notification for Customs authorities to penalize offences in SEZs under the Customs Act. Case-Laws Customs Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300679