https://www.taxtmi.com/caselaws?id=761758 Goods remaining within a notified Special Economic Zone are treated as outside the customs territory under the Special Economic Zones Act, 2005, and the Customs Act, 1962 applies only if there is removal from the zone without duty, import contrary to authorised operations, or a prohibited import into India. In the absence of a bill of entry under rule 47 of the SEZ Rules, 2006, there was no established removal into the domestic tariff area. On those facts, confiscation under section 111 of the Customs Act and the consequential penalty under section 112 were not justified, and the SEZ Act prevailed in case of conflict. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761758 Goods remaining within a notified Special Economic Zone are treated as outside the customs territory under the Special Economic Zones Act, 2005, and the Customs Act, 1962 applies only if there is removal from the zone without duty, import contrary to authorised operations, or a prohibited import into India. In the absence of a bill of entry under rule 47 of the SEZ Rules, 2006, there was no established removal into the domestic tariff area. On those facts, confiscation under section 111 of the Customs Act and the consequential penalty under section 112 were not justified, and the SEZ Act prevailed in case of conflict. Case-Laws Customs Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761758