https://www.taxtmi.com/caselaws?id=791911 Goods supplied to an SEZ unit for authorised operations were held not to attract customs duty because the SEZ regime overrode the charging provisions in that context, and the duty demand was therefore set aside. Once the duty demand failed, interest and the penalty under section 114 of the Customs Act, 1962 could not survive as they were consequential. The penalty under section 114AA was also held unsustainable because the show cause notice had not proposed that specific penal action, depriving the noticee of effective notice. The order confirming duty, interest, and penalties was set aside insofar as it related to the appellant. en-us Tue, 19 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791911 Goods supplied to an SEZ unit for authorised operations were held not to attract customs duty because the SEZ regime overrode the charging provisions in that context, and the duty demand was therefore set aside. Once the duty demand failed, interest and the penalty under section 114 of the Customs Act, 1962 could not survive as they were consequential. The penalty under section 114AA was also held unsustainable because the show cause notice had not proposed that specific penal action, depriving the noticee of effective notice. The order confirming duty, interest, and penalties was set aside insofar as it related to the appellant. Case-Laws Customs Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791911