Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations
Case Law Details
Case Name : Prestige Polymers Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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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 televisio
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