https://www.taxtmi.com/caselaws?id=422332 The Special Economic Zones Act, 2005 was treated as overriding the Customs Act, 1962 for authorised SEZ operations, so pre-2016 customs enforcement could not extend to goods imported into an SEZ, stored in a bonded warehouse, and moved for export under the SEZ framework. Because the alleged conduct occurred before the 05.08.2016 notification, customs officers lacked jurisdiction to investigate, seize, or issue a show cause notice under the Customs Act. The challenge was therefore maintainable on jurisdictional grounds, and the show cause notice and consequential proceedings were held unsustainable. en-us Thu, 05 May 2022 00:00:00 +0530 Wed, 21 Jan 2026 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422332 The Special Economic Zones Act, 2005 was treated as overriding the Customs Act, 1962 for authorised SEZ operations, so pre-2016 customs enforcement could not extend to goods imported into an SEZ, stored in a bonded warehouse, and moved for export under the SEZ framework. Because the alleged conduct occurred before the 05.08.2016 notification, customs officers lacked jurisdiction to investigate, seize, or issue a show cause notice under the Customs Act. The challenge was therefore maintainable on jurisdictional grounds, and the show cause notice and consequential proceedings were held unsustainable. Case-Laws Customs Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422332