Special Economic Zone status as territory outside customs territory enables treatment as port or customs station upon central notification. Special Economic Zones are deemed to be a territory outside the customs territory of India for undertaking authorized operations, and may be deemed to be a port, inland container depot, land station or land customs station under the Customs Act by notification of the Central Government, which may specify different dates for different SEZs.
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 status as territory outside customs territory enables treatment as port or customs station upon central notification.
Special Economic Zones are deemed to be a territory outside the customs territory of India for undertaking authorized operations, and may be deemed to be a port, inland container depot, land station or land customs station under the Customs Act by notification of the Central Government, which may specify different dates for different SEZs.
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