SEZ units not exempted from payment of compensation cess

Maithan Alloys Limited Vs Union of India (Andhra Pradesh High Court) Andhra Pradesh High Court held that the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act, 1962 but the said phrase does not include cess under GST Compensation Act. Thus, SEZ units are not exempted from payment of compensation cess on import of coal. Facts- The petitioner is engaged in the business of ferro alloys manufacturing. It was established as a SEZ unit per the terms of the Special Economic Zones Act, 2005 on obtaining letter of approval. As per Section 26...