The Supreme Court has set aside a 2019 judgment of the Gujarat High Court, declaring that no customs duty is leviable on electrical energy removed from a Special Economic Zone (SEZ) to the Domestic Tariff Area (DTA). The Court held that the levy was without authority of law as there is no charging provision under
No Customs Duty Leviable on Electricity Removed from SEZ to DTA; Supreme Court Orders Refund to Adani Power
