Relief to Adani Power: Export Duty Not Applicable on Transfer from Domestic Tariff Area to SEZ – Supreme Court

Supreme Court held that export duty is not applicable when goods are transferred from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ). The judgment arose from Adani Power’s challenge, which argued that SEZ transactions should not attract export duties intended for international shipments. The Court ruled in favor of Adani, highlighting the policy intent to promote SEZ operations without additional fiscal burdens. This decision has significant implications for DTA-to-SEZ transfers across sectors, providing clarity on indirect tax obligations and reinforcing incentives for SEZs under Indian tax law.