Supreme Court Allows Adani Power Appeal by Setting Aside Gujarat HC SEZ Electricity Duty Ruling

The Supreme Court set aside the Gujarat High Court’s 2019 judgment, which had refused relief to Adani Power on customs duty imposed on electricity supplied from its Mundra SEZ unit to the Domestic Tariff Area. 

The High Court had held that the SEZ customs duty exemption applied only between June 2009 and September 2010, and Adani Power cannot claim extension of the same exemption for later years without directly challenging subsequent levy regimes.

The Supreme Court overturned this view and allowed the appeal against the 2019 decision.

A detailed copy of the order is awaited.

[Adani Power v. UOI]