- The Supreme Court ruled that electricity supplied from an SEZ to the Domestic Tariff Area is not a physical import and does not attract customs duty.
- The Court found that government notifications imposing such duty were a colourable exercise of delegated legislation and violated Article 265 of the Constitution.
- The Court ordered a refund of duty paid under protest (without interest) and cautioned against repeated imposition of invalid levies.
- The judgment emphasized the importance of judicial discipline and adherence to precedents in tax matters.
Source: trilegal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
