https://www.taxtmi.com/caselaws?id=784468 Customs duty demanded on electrical energy transmitted from an SEZ to the DTA was held ultra vires as the statutory charging event under s.12 Customs Act-"import into India"-did not exist in substance, and delegated "exemption" power could not be inverted to create a levy; the levy therefore lacked authority under Arts. 14 and 265, and later rate/format changes did not cure the foundational defect, so the demand was unsustainable. The HC's refusal of relief for want of a specific challenge to subsequent notifications was erroneous because, absent any new statutory basis, such instruments did not generate a fresh cause of action, and effective relief could follow enforcement of the prior declaration; the appeal was allowed and the impugned HC judgment set aside. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784468 Customs duty demanded on electrical energy transmitted from an SEZ to the DTA was held ultra vires as the statutory charging event under s.12 Customs Act-"import into India"-did not exist in substance, and delegated "exemption" power could not be inverted to create a levy; the levy therefore lacked authority under Arts. 14 and 265, and later rate/format changes did not cure the foundational defect, so the demand was unsustainable. The HC's refusal of relief for want of a specific challenge to subsequent notifications was erroneous because, absent any new statutory basis, such instruments did not generate a fresh cause of action, and effective relief could follow enforcement of the prior declaration; the appeal was allowed and the impugned HC judgment set aside. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784468