Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Diversion of Export Goods to Domestic Market Not Proven — CESTAT Sets Aside Excise / Customs Demand Against SEZ Manufacturer
Update / Judgement Date
09 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Excise, VAT & Custom
The article reports that CESTAT quashed demands by customs/excise authorities against a Special Economic Zone (SEZ) manufacturer, ruling that alleged diversion of export-intended goods to the domestic market was not proven. The decision provides relief to exporters and clarifies evidentiary standards required for levy of customs / excise duty in such cases.
