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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