SEZ Electricity Not Liable to Customs Duty Due to No Import Event: SC

Adani Power Ltd. & Anr Vs Union of India & Ors. (Supreme Court of India)

Customs Duty on SEZ-to-DTA Electricity Is Ultra Vires: Delegated Legislation Cannot Create a Tax or Defy Binding Precedent

The Supreme Court held that customs duty cannot be levied on electrical energy generated in a Special Economic Zone (SEZ) and supplied to the Domestic Tariff Area (DTA) in the absence of a lawful charging provision. The Court affi

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