New Delhi, Jan. 5 -- The Supreme Court on Monday set aside a June 28, 2019 judgment of the Gujarat High Court, which had denied relief to Adani Power on the levy of customs duty on electricity supplied from its Special Economic Zone (SEZ) unit at Mundra to the Domestic Tariff Area (DTA). A Bench comprising Justice Aravind Kumar and Justice N.V. Anjaria delivered the verdict.
The Court was examining whether the Gujarat High Court was justified in limiting the effect of its earlier 2015 ruling and in declining to entertain Adani Power's broader challenge to the levy of customs duty imposed after 2010 on electricity supplied from an SEZ to the DTA.
Adani Power, which operates a large coal-based thermal power plant within the Mundra SEZ as a ...