5th proviso to sub-rule (1) of Rule 27 SEZ Rules struck down for imposing export duty beyond Section 55(2)(h) authority

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....HC held that the 5th proviso to sub-rule (1) of Rule 27 of the SEZ Rules, 2006 is ultra vires the SEZ Act, 2005 and is struck down. The court concluded the impugned proviso effected a levy tantamount to customs (export) duty on movements from the DTA to SEZ without statutory authority; Section 55(2)(h) does not delegate power to impose customs duty on such removal and Section 30 expressly contemplates duty only on removal from SEZ to DTA. Consequently the delegated rule exceeded legislative competence and was declared void. The writ petition by the petitioner challenging the proviso is allowed and the provision is quashed.....