https://www.taxtmi.com/caselaws?id=778682 HC held that the 5th proviso to sub-rule (1) of Rule 27, SEZ Rules, 2006, is ultra vires the SEZ Act, 2005 and struck it down. The court found no statutory authority permitting the Central Government to levy customs duty on movement of goods from the Domestic Tariff Area to an SEZ; Section 55 does not authorize such a levy and Section 30 only contemplates duty on removals from SEZ to DTA. Writ petition allowed. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778682 HC held that the 5th proviso to sub-rule (1) of Rule 27, SEZ Rules, 2006, is ultra vires the SEZ Act, 2005 and struck it down. The court found no statutory authority permitting the Central Government to levy customs duty on movement of goods from the Domestic Tariff Area to an SEZ; Section 55 does not authorize such a levy and Section 30 only contemplates duty on removals from SEZ to DTA. Writ petition allowed. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778682