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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of customs duty on goods cleared from SEZ to DTA and ...

Customs

November 30, 2015

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

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