https://www.taxtmi.com/caselaws?id=778682 The Special Economic Zones Act, 2005 does not contain a charging provision authorising export duty on supplies from the Domestic Tariff Area to a Special Economic Zone. Section 30 addresses only goods moving from a Special Economic Zone to the Domestic Tariff Area, while section 55 permits rule-making only to carry out the Act and prescribe exemption terms, not to create a substantive levy. A delegated rule cannot impose a fiscal burden without clear legislative authority, and the legal fiction in section 53 cannot be extended beyond its statutory purpose. The challenged proviso to Rule 27(1) of the SEZ Rules was therefore held ultra vires the Act and ineffective to sustain export duty on such supplies. 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 The Special Economic Zones Act, 2005 does not contain a charging provision authorising export duty on supplies from the Domestic Tariff Area to a Special Economic Zone. Section 30 addresses only goods moving from a Special Economic Zone to the Domestic Tariff Area, while section 55 permits rule-making only to carry out the Act and prescribe exemption terms, not to create a substantive levy. A delegated rule cannot impose a fiscal burden without clear legislative authority, and the legal fiction in section 53 cannot be extended beyond its statutory purpose. The challenged proviso to Rule 27(1) of the SEZ Rules was therefore held ultra vires the Act and ineffective to sustain export duty on such supplies. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778682