https://www.taxtmi.com/caselaws?id=776470 CESTAT Ahmedabad partially allowed the appeal concerning seized goods in a SEZ alleged to be misdeclared. The investigation remains ongoing with pending test reports and opportunities for the appellant to seek retests and cross-examination of experts during adjudication. The department's prima facie case on misclassification and valuation is not yet established. Jurisdictional issues related to SEZ status and duty liability were not addressed at this stage. The Commissioner's duty calculations were deemed premature as the adjudication process may alter findings. The Adjudicating Authority was faulted for fixing the Bank Guarantee without considering ongoing investigative uncertainties. The importer was directed to cooperate for expeditious investigation. Movement of goods from SEZ to DTA or other units is governed by SEZ Act provisions. The appeal was allowed in part. en-us Mon, 11 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776470 CESTAT Ahmedabad partially allowed the appeal concerning seized goods in a SEZ alleged to be misdeclared. The investigation remains ongoing with pending test reports and opportunities for the appellant to seek retests and cross-examination of experts during adjudication. The department's prima facie case on misclassification and valuation is not yet established. Jurisdictional issues related to SEZ status and duty liability were not addressed at this stage. The Commissioner's duty calculations were deemed premature as the adjudication process may alter findings. The Adjudicating Authority was faulted for fixing the Bank Guarantee without considering ongoing investigative uncertainties. The importer was directed to cooperate for expeditious investigation. Movement of goods from SEZ to DTA or other units is governed by SEZ Act provisions. The appeal was allowed in part. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776470