SC sets aside Gujarat HC ruling on customs duty for Adani Power SEZ electricity supplies

Key Highlights

• Supreme Court overturned a 2019 Gujarat High Court ruling on customs duty for Adani Power.
• The court found the customs duty on electricity from SEZ to DTA lacked statutory authority.
• Adani Power operates a coal-based thermal power plant with an installed capacity of 4,620 MW in Mundra.
• The ruling is based on earlier judgments that had previously struck down the customs duty.
• The Supreme Court directed that amounts collected under the invalid tax cannot be retained.