https://www.taxtmi.com/caselaws?id=48185 Goods manufactured in an Export Processing Zone and removed into the domestic market without customs permission were treated as removal from a bonded customs area and a deemed import, so the Customs Act continued to apply. The contention that only excise law governed the unit was rejected because the zone functioned as a customs warehouse and customs zone, with exemptions covering both the unit and imported inputs. The Court accordingly upheld confiscability of the goods for unauthorized removal and held that the sanction for prosecution and cognizance were not without jurisdiction; the challenge failed. en-us Wed, 03 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48185 Goods manufactured in an Export Processing Zone and removed into the domestic market without customs permission were treated as removal from a bonded customs area and a deemed import, so the Customs Act continued to apply. The contention that only excise law governed the unit was rejected because the zone functioned as a customs warehouse and customs zone, with exemptions covering both the unit and imported inputs. The Court accordingly upheld confiscability of the goods for unauthorized removal and held that the sanction for prosecution and cognizance were not without jurisdiction; the challenge failed. Case-Laws Customs Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48185