Adani Power Ltd vs Union Of India

The Supreme Court examined whether customs duty is leviable on electrical energy generated in a power plant located within a Special Economic Zone (SEZ) and supplied to the Domestic Tariff Area (DTA). The High Court of Gujarat had declined relief to the appellant, Adani Power Ltd., holding that an earlier favorable judgment was limited to a specific notification and period and did not extend to subsequent notifications. The Supreme Court considered the scope and applicability of customs duty notifications and the legal principles governing SEZs and DTA transactions, ultimately addressing the appellant's claim for a declaration of exemption and refund of duties paid.