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Customs Act

Union of India vs Adani Power Ltd. -Customs Act - Special Economic Zones Act

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Customs Act, 1962 -Section 12; Special Economic Zones Act, 2005- Section 26 -The levy of export duty on goods supplied from the Domestic Tariff Area to the Special Economic Zone is not justified. While dismissing appeal filed by UoI, SC observed: Section 12 of the Customs Act, 1962 is the charging Section. However, under Section 26 of the SEZ Act, power is reserved to grant an exemption or a concession if under the provisions of the Customs Act, 1962, a duty is leviable as per the charging Sections. (Para 4-7)

Case Info


Case Name and Neutral Citation

  • Case Name: Union of India Through Secretary & Others vs. M/S Adani Power Ltd.
  • Neutral Citation: Civil Appeal No. 4489 of 2023 (and connected appeals)

Coram

  • Hon’ble Mrs. Justice B.V. Nagarathna
  • Hon’ble Mr. Justice R. Mahadevan

Judgment Date

  • Date: August 28, 2025

Caselaws and Citations

  • The judgment refers to the impugned judgment in Civil Appeal No. 4489 of 2023 (Union of India through Secretary and others vs. M/S Adani Power Ltd.).
  • It also notes that the Madras High Court and Andhra Pradesh High Court have taken similar views as discussed in the impugned judgment.
  • Specific paragraphs referenced for legal reasoning:
    • Paragraphs 41.1.3, 41.1.4 (first question)
    • Paragraphs 41.2.10, 41.2.11 (second question)
    • Paragraph 41.3, 41.3.4 (third question)
    • Paragraph 42 (conclusion)

Statutes/Laws Referred


Customs Act, 1962

  • Section 2(18): Definition of “export”
  • Section 2(27): Definition of “India”
  • Section 12: Dutiable goods

Special Economic Zones Act, 2005

  • Section 2(i): Definition of “Domestic Tariff Area”
  • Section 2(m): Definition of “export”
  • Section 2(za): Definition of “Special Economic Zone”
  • Section 51: Overriding effect of the Act
  • Section 26: Power to grant exemption or concession

Union of India vs Adani Power Ltd. -Customs Act - Special Economic Zones Act
Union of India vs Adani Power Ltd. -Customs Act - Special Economic Zones Act.pdf
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