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Section 76F(a) of the Customs Act
![5th Proviso of Rule 27(1) Imposing Export Duty on DTA–SEZ Supplies is Ultra Vires to SEZ Act: Andhra Pradesh HC strikes down Proviso [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/500x300_2089652-andhra-pradesh-high-court-5th-proviso-of-rule-domestic-tariff-area-taxscan.webp "5th Proviso of Rule 27(1) Imposing Export Duty on DTA–SEZ Supplies is Ultra Vires to SEZ Act: Andhra Pradesh HC strikes down Proviso [Read Order]")
5th Proviso of Rule 27(1) Imposing Export Duty on DTA–SEZ Supplies is Ultra Vires to SEZ Act: Andhra Pradesh HC strikes down Proviso [Read Order]
The Andhra Pradesh High Court has struck down the 5th proviso to Rule 27(1) of the SEZ Rules, 2006, which had sought to impose export duty on...