https://www.taxtmi.com/article/detailed?id=15005 The SEZ regulatory framework references certain Customs Act procedures for refund, adjudication, review and appeal but lacks substantive statutory authority to impose interest, penalties, confiscation or to carry out recovery measures for duties chargeable on SEZ-DTA removals. Because taxing provisions must be explicit, machinery provisions or rules that merely incorporate other statutes by reference do not supply the substantive charging or penal powers; absent express SEZ Act provisions, notices, demands and attachment-based recoveries in relation to SEZ-DTA transactions are legally uncertain and susceptible to challenge. en-us Tue, 26 Aug 2025 08:42:04 +0530 Tue, 26 Aug 2025 08:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15005 The SEZ regulatory framework references certain Customs Act procedures for refund, adjudication, review and appeal but lacks substantive statutory authority to impose interest, penalties, confiscation or to carry out recovery measures for duties chargeable on SEZ-DTA removals. Because taxing provisions must be explicit, machinery provisions or rules that merely incorporate other statutes by reference do not supply the substantive charging or penal powers; absent express SEZ Act provisions, notices, demands and attachment-based recoveries in relation to SEZ-DTA transactions are legally uncertain and susceptible to challenge. Articles Customs - Import - Export - SEZ Tue, 26 Aug 2025 08:42:04 +0530 https://www.taxtmi.com/article/detailed?id=15005