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Levy of customs duty on goods cleared from SEZ to DTA and non-processing area of the SEZ - Custom duty at the rate of 16 advalorem levied by Notification dated 27.2.2010 could not be imposed retrospectively w.e.f. 26.6.2009 and therefore retrospective amendment is illegal and arbitrary and deserves to be set aside. - HC

Customs - Levy of customs duty on goods cleared from SEZ to DTA and non-processing area of the SEZ - Custom duty at the rate of 16% advalorem levied by Notification dated 27.2.2010 could not be impose .....

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