TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 826
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.... obstructing in removal of movable assets purchased by the applicant in an auction sale by the Company Court and also not to charge any duty or tax on removal of these movable assets. The applicant appears to be aggrieved because while removing some of the movable assets purchased by the applicant, the opposite party no. 2 has imposed and realized customs duty, thereon. A second prayer made in the application appears to have been resolved and no order is required to be passed in its regard. It has been stated that the applicant had purchased fixtures, furniture, cable PVC wire, false ceiling, Air Conditioner ducting, extra iron gates on which customs duty was being demanded by the respondent prior to removing these goods out of the Speci....
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....e other articles were not dutiable. The point for determination by this Court is whether the goods removed by the auction purchaser from the Special Economic Zone to the Domestic Tariff Area were in fact dutiable or not? With regard to the issue for determination, this Court considers it expedient to refer to a decision of the Gujarat High Court in Special Civil Application No. 3142 of 2010 (M/s Adani Power Limited and others Vs. Union of India through Secretary, Ministry of Finance). In this case, a notification no. 25/2010-Customs dated 27.02.2010 imposing customs duty at the rate of Rs. 16% advalorem on electrical energy removed from Special Economic Zone to Domestic Tariff Area and non-processing areas of the zone was under challenge....
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....tue of any law other than this Act. Sub-section (1) of Section 53 provides that a SEZ shall on and from the appointed day be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations. Chapter IV of the SEZ Act pertains to special fiscal provisions for SEZs. Section 26 contained in the said Chapter grants exemptions, drawbacks and concessions to every developer and entrepreneur such as exemption from payment of any customs duty, excise duty etc. Section 30 pertains to domestic clearances by a SEZ unit and reads as under :- "30. Domestic clearance by Units. -- Subject to the conditions specified in the rules made by the Central Government in this behalf :- (a) any goods remov....
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....e Special Economic Zone Act, 2005. In this connection, it would also be relevant to refer to Chapter VI of the Special Economic Zone Act, 2005, especially sections 26 and 30 thereof. The said provisions are extracted below:- "26. 1. Subject to the provisions of sub-section (2), every Developer and the entrepreneur shall be entitled to the following exemptions, drawbacks and concessions, namely:- a. exemption from any duty of customs, under the Customs Act, 1962 (52 of 1962) or the Customs Tariff Act, 1975 (51 of 1975) or any other law for the time being in force, on goods imported into, or services provided in, a Special Economic Zone or a Unit, to carry on the authorised operations by the Developer or entrepreneur; b. exemption from....
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....than newspapers under the Central Sales Tax Act, 1956 (74 of 1956) if such goods are meant to carry on the authorised operations by the Developer or entrepreneur. 2. The Central Government may prescribe, the manner in which, and, the terms and conditions subject to which, the exemptions, concessions, draw back or other benefits shall be granted to the Developer or entrepreneur under sub-section (1). 30. Subject to the conditions specified in the rules made by the Central Government in this behalf,- a. any goods removed from a Special Economic Zone to the Domestic Tariff Area shall be chargeable to duties of customs including antidumping, countervailing and safeguard duties under the Customs Tariff Act, 1975 (51 of 1975), where applica....