Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations

Prestige Polymers Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold in Domestic Tariff Area. Accordingly, in such case, duty demand has to be raised as per the Customs Act. Facts- Prestige is an authorised unit in the Special Economic Zone, Shri Bhalla was the Director of Prestige and Shri Kapoor was the Authorised Officer of Prestige during the relevant period. Prestige imported LED display panels of televisions of Malaysian origin through eight Bills of Entry w...