https://www.taxtmi.com/article/detailed?id=14525 Recent case law establishes that interest, penalties, confiscation and recovery actions cannot be imposed on duties charged for supplies from DTA to SEZ absent express substantive statutory provisions or clear legislative incorporation of customs machinery. Although SEZ Rules now declare chargeability on certain DTA SEZ supplies, they do not incorporate assessment, valuation, interest, recovery, offence or penalty provisions; the Customs Tariff amendment prospectively extended customs machinery to tariff charges, but this applies only from its notified date. Legislative amendment to SEZ Act/Rules is therefore needed to furnish explicit authority for enforcement measures. en-us Thu, 29 May 2025 08:41:51 +0530 Thu, 29 May 2025 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14525 Recent case law establishes that interest, penalties, confiscation and recovery actions cannot be imposed on duties charged for supplies from DTA to SEZ absent express substantive statutory provisions or clear legislative incorporation of customs machinery. Although SEZ Rules now declare chargeability on certain DTA SEZ supplies, they do not incorporate assessment, valuation, interest, recovery, offence or penalty provisions; the Customs Tariff amendment prospectively extended customs machinery to tariff charges, but this applies only from its notified date. Legislative amendment to SEZ Act/Rules is therefore needed to furnish explicit authority for enforcement measures. Articles Customs - Import - Export - SEZ Thu, 29 May 2025 08:41:51 +0530 https://www.taxtmi.com/article/detailed?id=14525