Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SEZ Act Section 26(1)(e) | Sales to SEZ Units Exempt from Customs Duty; Demand Quashed for Violating Natural Justice : CESTAT
CESTAT rules that sales of MS scrap to SEZ units are exempt from customs duty under Section 26(1)(e) of the SEZ Act, 2005. The tribunal set aside the demand, interest, and penalties, holding that the department violated principles of natural justice by not providing a fair hearing to the appellant.