Supreme Court Quashes Customs Duty on Electricity Supplied from SEZ to DTA; Allows Adani Power’s Appeal

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Supreme Court Quashes Customs Duty on Electricity Supplied from SEZ to DTA; Allows Adani Power’s Appeal

Indirect Taxes

Published on

05/01/2026

By Mariya Paliwala

Supreme Court Quashes Customs Duty on Electricity Supplied from SEZ to DTA; Allows Adani Power’s Appeal

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The Supreme Court has allowed the appeal filed by Adani Power Ltd., setting aside the Gujarat High Court’s judgment dated June 28, 2019, and held that the levy of customs duty on electricity cleared from an SEZ to the Domestic Tariff Area (DTA) was without authority of law. The apex court ruled that customs duty…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Supreme Court Quashes Customs Duty on Electricity Supplied from SEZ to DTA; Allows Adani Power’s Appeal

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