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    <title>2022 (2) TMI 1521 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore set aside the impugned order involving alleged clandestine removal of imported gold by a SEZ unit. Relying on consistent precedent, the Tribunal held that authorities exercising powers under the Customs Act lack jurisdiction over units operating within a SEZ for the purposes of raising such demands and imposing penalties. Consequently, all duty demands, confiscation orders, interest, and penalties imposed on the appellants were quashed. The appeals were allowed in toto, with the Tribunal reaffirming the jurisdictional bar against Customs authorities in the SEZ context.</description>
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    <pubDate>Thu, 17 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 1521 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=465038</link>
      <description>CESTAT Bangalore set aside the impugned order involving alleged clandestine removal of imported gold by a SEZ unit. Relying on consistent precedent, the Tribunal held that authorities exercising powers under the Customs Act lack jurisdiction over units operating within a SEZ for the purposes of raising such demands and imposing penalties. Consequently, all duty demands, confiscation orders, interest, and penalties imposed on the appellants were quashed. The appeals were allowed in toto, with the Tribunal reaffirming the jurisdictional bar against Customs authorities in the SEZ context.</description>
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      <pubDate>Thu, 17 Feb 2022 00:00:00 +0530</pubDate>
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