https://www.taxtmi.com/article/detailed?id=12150 Transfers from the Domestic Tariff Area to Special Economic Zones do not satisfy the Customs Act definition of export because the movement occurs within India; the Customs Tariff Act alone authorizes imposition of export charges, and neither the SEZ Act nor SEZ Rules can lawfully expand the statutory charging provisions. The SEZ Rules proviso suggesting export duties on DTA-SEZ supplies cannot override the Customs Act, and judicial discussion cited in the article treats demands for export duty on such intra India transfers as lacking statutory foundation. en-us Wed, 20 Dec 2023 10:05:02 +0530 Wed, 20 Dec 2023 10:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12150 Transfers from the Domestic Tariff Area to Special Economic Zones do not satisfy the Customs Act definition of export because the movement occurs within India; the Customs Tariff Act alone authorizes imposition of export charges, and neither the SEZ Act nor SEZ Rules can lawfully expand the statutory charging provisions. The SEZ Rules proviso suggesting export duties on DTA-SEZ supplies cannot override the Customs Act, and judicial discussion cited in the article treats demands for export duty on such intra India transfers as lacking statutory foundation. Articles Customs - Import - Export - SEZ Wed, 20 Dec 2023 10:05:02 +0530 https://www.taxtmi.com/article/detailed?id=12150