2017 (11) TMI 1983

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....lant. Shri S.J. Sahoo, AC (AR), for the Respondent. ORDER Appellants are alleged to have committed offence in SEZ on 21-4-2012. 2. Revenue has no instruction except placing the judgment of Hon'ble High Court of Gujarat in the case of Union of India v. Oswal Agricoinm Pvt. Ltd. - 2011 (268) E.L.T. 21 (Guj.) to submit that Customs authorities have jurisdiction over the SEZ irrespect....

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....ce thereof under SEZ Act. 4. If contention of the Revenue is accepted that shall bring chaos to the implementation provisions of the SEZ Act prior to coming into force thereof. While notification is part of statute, it cannot be said that without such notification there was power vested on Customs authorities to penalize an action not cognizable under SEZ Act, 2005. On such legal premise, ....