2025 (9) TMI 1355

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....Adv., Ms. Swarupma Chaturvedi, Sr. Adv., Mr. Gurmeet Singh Makker, AOR, Mr. Raghvendra S Srivatsa, Adv., Mr. Ishaan Sharma, Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. Shashank Bajpai, Adv. For Respondent(s) : Mr. Vikram S. Nankani, Sr. Adv., Mr. Kumar Visalaksh, Adv., Mr. Udit Jain, Adv., Mr. Pranav Bansal, Adv., Mr. Praveen Kumar, AOR, Mr. Shamik Shirishbhai Sanjanwala, AOR, Mr. Aditya Tripathi, Adv. Ms. Aarushi Gupta, Adv., Mr. Ks Naveen Kumar, Adv., Mr. S Sukumaran, Adv., Mr. Anand Sukumar, AOR, Mr. Bhupesh Pathak, Adv., Mr. Bhupesh Kumar, Adv., Mrs. Ruche Anand, Adv., Mr. Vikram S. Nankani, Sr. Adv., Mr. Kumar Visalaksh, Adv., Mr. Udit Jain, Adv., Mr. Abhishek Vikas, AOR, Mr. R. Parthasarathy, AOR, Mr. Chirag M. Shroff, AOR, Mr. Sahil ....

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....PEAL NO. 4486 OF 2023 18.12.2009 High Court of Gujarat at Ahmedabad   7. CIVIL APPEAL Nos. 5703- 5706 OF 2023 30.07.2010 High Court of Andhra Pradesh at Hyderabad   8. CIVIL APPEAL Nos. 5733-5734 OF 2023 09.02.2011 High Court of Karnataka at Bangalore   9. CIVIL APPEAL Nos. 6754-6770 OF 2023 27.04.2012 High Court of Judicature at Madras   10. CIVIL APPEAL Nos.6866-6874 OF 2023 27.04.2012 High Court of Judicature at Madras   11. CIVIL APPEAL NO. 5696 OF 2023 18.02.2014 High Court of Andhra Pradesh at Hyderabad   12. CIVIL APPEAL NO. 5708 OF 2023 13.01.2023 High Court of Judicature at Bombay   3. We have hea....

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.... is not justified. The petitioners are, therefore, not to be called upon to pay export duty on movement of goods from Domestic TariI Area to Special Economic Zone units or developments." 5. We have considered the contentions raised by the learned senior counsel for the appellant(s) in light of the points for consideration raised by the High Court as well as the provisions of the Acts, which are Section 12 along with Sections 2(18) and 2(27) of the Customs Act, 1962 in juxtaposition with Sections 2(i), 2(m) and 2 (za) as well as Section 51 of the Special Economic Zones Act, 2005 (for short, `the SEZ Act) which are extracted as under for immediate reference - "THE CUSTOMS ACT, 1962 2. Definitions.-In this Act, unless the contex....

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....ne notified under the proviso to sub-section (4) of section 3 and subsection (1) of section 4 (including Free Trade and Warehousing Zone) and includes an existing Special Economic Zone; 51. Act to have overriding effect. - (1) The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act." 6. We find that the High Court has rightly arrived at the conclusions in the aforesaid paragraphs on a correct interpretation of the provisions of the aforesaid two Acts. In the circumstance, we do not find any reason to interfere with the impugned judgment. Hence, the appeals are dis....