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          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.

          <h1>Special Economic Zone security and leasing rules restrict access and lease rights to approved entrepreneurs, with customs area designation.</h1> 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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