https://www.taxtmi.com/caselaws?id=778866 SC upheld the levy of export duty under the Customs Act, 1962, finding Section 12 to be the charging provision and that incorporation of the SEZ Act, 2005 definition of "export" into the Customs Act does not invalidate the levy. Section 26 of the SEZ Act permits exemptions or concessions but does not negate the duty where the Customs charging provisions apply. The impugned judgment was affirmed and the appeals were dismissed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778866 SC upheld the levy of export duty under the Customs Act, 1962, finding Section 12 to be the charging provision and that incorporation of the SEZ Act, 2005 definition of "export" into the Customs Act does not invalidate the levy. Section 26 of the SEZ Act permits exemptions or concessions but does not negate the duty where the Customs charging provisions apply. The impugned judgment was affirmed and the appeals were dismissed. Case-Laws Customs Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778866