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 the definition of the terms `Export’ under the SEZ Act, 2005 into the Customs Act, 1962.
Conclusion- High Court has held that the levy of export duty on goods supplied from the Domestic Tariff Area to the Special Economic Zone is not justified. The petitioners are, therefore, not to be called upon to pay export duty on movement of goods from Domestic Tariff Area to Special Economic Zone units or developments.
Held 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 dismissed.
