Chapter IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS (From Rule 22 to Rule 46)
Special Economic Zone security and leasing rules restrict access and lease rights to approved entrepreneurs, with customs area designation. The Development Commissioner must demarcate SEZ boundaries and ensure that the processing area and Free Trade and Warehousing Zone have specified entry/exit points and approved security measures; only authorised persons may enter the processing area. Leasehold of land or built-up space in the processing area or FTWZ is permitted only to entrepreneurs holding a valid Letter of Approval, with lease rights terminating on expiry or cancellation of that Letter. SEZs are treated as designated customs areas and additions of pre-existing structures are ineligible for duty benefits, while subsequent upgrades may qualify.
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 security and leasing rules restrict access and lease rights to approved entrepreneurs, with customs area designation.
The Development Commissioner must demarcate SEZ boundaries and ensure that the processing area and Free Trade and Warehousing Zone have specified entry/exit points and approved security measures; only authorised persons may enter the processing area. Leasehold of land or built-up space in the processing area or FTWZ is permitted only to entrepreneurs holding a valid Letter of Approval, with lease rights terminating on expiry or cancellation of that Letter. SEZs are treated as designated customs areas and additions of pre-existing structures are ineligible for duty benefits, while subsequent upgrades may qualify.
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