Special economic zone goods rules govern duty-free admission and make non-compliant use chargeable to customs duty. Special provisions for goods utilised within a special economic zone authorised the Central Government to make rules for duty-free admission of goods intended for use inside the zone and to prescribe the requirements to be fulfilled. Goods used contrary to those rules became chargeable to customs duty in the same manner as goods treated as removed for home consumption under the connected customs provision. The section was later omitted, but its prior effect concerned the regulatory treatment of duty-free admission and non-compliant use within a special economic zone.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special economic zone goods rules govern duty-free admission and make non-compliant use chargeable to customs duty.
Special provisions for goods utilised within a special economic zone authorised the Central Government to make rules for duty-free admission of goods intended for use inside the zone and to prescribe the requirements to be fulfilled. Goods used contrary to those rules became chargeable to customs duty in the same manner as goods treated as removed for home consumption under the connected customs provision. The section was later omitted, but its prior effect concerned the regulatory treatment of duty-free admission and non-compliant use within a special economic zone.
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