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        Rule 79 - Audit in Special Economic Zones for Indirect Taxes

        Special Economic Zones Rules, 2006
        Chapter VIII
        MISCELLANEOUS

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        Audit in Special Economic Zones mandates customs officer audits from a panel appointed by the Development Commissioner in consultation with senior customs. All authorised operations under the Special Economic Zones Act, 2005 and transactions in Special Economic Zones and their units shall be audited for indirect taxes by Customs officers drawn from a panel prepared by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise.
                      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.

                            Audit in Special Economic Zones mandates customs officer audits from a panel appointed by the Development Commissioner in consultation with senior customs.

                            All authorised operations under the Special Economic Zones Act, 2005 and transactions in Special Economic Zones and their units shall be audited for indirect taxes by Customs officers drawn from a panel prepared by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise.


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