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2013 (8) TMI 33 - MADRAS HIGH COURTExport duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - assessee filed the petition against the circular levying of duty of customs on the goods moved from various places in India situated outside the SEZ into the SEZ in India – Held that:- There was no movement of goods from India to a place outside India thus export duty cannot be levied - it would not be open to the revenue to levy duties of customs on such goods by way of Notifications or Circulars - goods which are taken out of India to a place outside India the levy u/s 12 was applicable - Notification No. 66/2008-Customs states that the levy of duties of customs being export duty would be applicable only in respect of goods which are exported outside India - there was no provision in the SEZ Act to levy duties of customs – court relied upon Essar Steel Limited v. Union of India (2009 (11) TMI 141 - GUJARAT HIGH COURT ) and Commissioner of C.Ex., Bangalore v. Biocon Ltd. (2011 (2) TMI 460 - KARNATAKA HIGH COURT). SEZ Act a separate Code - it would not be open to the respondents to levy duties of customs on goods moved from Domestic Tariff Areas into Special Economic Zones, as per the definition found in Section 2 - it would not be proper on the part of the department to levy duties of customs on goods supplied from the Domestic Tariff Areas to the units situated in the Special Economic Zones - If levy of duties of customs are to be made applicable to such goods it could only be by way of appropriate amendments introduced in the Customs Act, 1962, as well as in the SEZ Act – petition decided in favour of assessee.
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