Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]

SEZ Act - Duty Exemption - Duty Exemption Benefit - Procedural Lapse - CESTAT - taxscan

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that duty exemption benefits under Special Economic Zones (SEZ), 2005 cannot be denied merely on procedural lapse. Anjani Excavation Operation, the appellant is registered with the Service Department for taxable services viz. „Site formation and clearances, excavation and earthmoving and demolition”…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader