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SC Clarifies on SEZ Framework and Customs Duty – Adani Power Judgment of 5.1.2026.

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Section 30 of the Special Economic Zones Act, 2005 and Rule 47 of the Special Economic Zones rules, 2006 – Sales in Domestic Tariff Area

Claim for exemption on customs duty on electrical energy generated in the power plant in SEZ and supplied to the Domestic Tariff Area and for refund of duty.

We declare that the levy of customs duty on electrical energy cleared by the appellant from its SEZ unit to the DTA during the relevant period, as sought to be enforced through Notification No. 25/2010-Cus., Notification No. 91/2010-Cus., Notification No. 26/2012-Cus., and similar instruments, was without authority of law.

SC Ruling of 5.1.2026 Provide precedent for SEZ-based electricity power producers – Customs Duty on Electricity generated and supplied from SEZ to Domestic Tariff Area is quashed.

Judgment dated 5.1.2026 of the Supreme Court of India in SLP (Civil) No.24729 of 2019 of Adani Power Ltd and another   Vs.   Union of India and others

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