https://www.taxtmi.com/article/detailed?id=12432 Export duty under the Customs Act applies only to goods exported beyond India's territorial waters; supplies from DTA units to SEZ units occur within territorial waters and therefore fall outside the Customs Act charging provision. The SEZ Act grants exemptions for goods exported by SEZ units to places outside India and contains no parallel charging section levying export duty on inbound DTA supplies. Delegated rules attempting to impose such duty are constitutionally vulnerable as ultra vires absent clear parliamentary authority under Article 265. en-us Mon, 18 Mar 2024 07:59:00 +0530 Tue, 19 Mar 2024 10:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12432 Export duty under the Customs Act applies only to goods exported beyond India's territorial waters; supplies from DTA units to SEZ units occur within territorial waters and therefore fall outside the Customs Act charging provision. The SEZ Act grants exemptions for goods exported by SEZ units to places outside India and contains no parallel charging section levying export duty on inbound DTA supplies. Delegated rules attempting to impose such duty are constitutionally vulnerable as ultra vires absent clear parliamentary authority under Article 265. Articles Customs - Import - Export - SEZ Mon, 18 Mar 2024 07:59:00 +0530 https://www.taxtmi.com/article/detailed?id=12432