Levy of export duty on goods supplied from DTA to SEZ not justifiable: Supreme Court

Union of India Vs Adani Power Ltd. (Supreme Court of India) Supreme Court held that High Court has rightly arrived to the conclusion that the levy of export duty on goods supplied from the Domestic Tariff Area [DTA] to the Special Economic Zone [SEZ] is not justified. Facts- Question of law involved in the present application are that whether export duty can be imposed under the provisions of the Customs Act, 1962; whether export duty can be levied under the Provisions of the Special Economic Zones Act, 2005 and whether export duty can be imposed under the Customs Act, 1962 by incorporating th...