SEZ import jurisdiction rests with SEZ authorities, not ordinary customs officers, for goods meant for SEZ units.

Goods imported for a unit in a Special Economic Zone must be dealt with under the SEZ framework because section 53(1) of the Special Economic Zones Act deems the SEZ to be outside the customs territory of India. Assessment and adjudication in such cases lie with the authorised or specified officers under the Special Economic Zones Rules, including rule 27(10), read with the relevant definitions in rule 2. On that basis, the customs authority at Noida was not competent to adjudicate the import proceedings, and the impugned orders could not be sustained.

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Issues: Whether the Commissioner of Customs, Noida had jurisdiction to adjudicate the import proceedings relating to consignments imported by a unit located in a Special Economic Zone.

Analysis: Section 53(1) of the Special Economic Zones Act, 2005 deems a Special Economic Zone to be territory outside the customs territory of India. The imported goods were meant for a unit situated in the SEZ, and the applicable scheme under Rule 27(10) of the Special Economic Zones Rules, 2006 places assessment in the hands of the authorized or specified officers connected with the SEZ framework, as defined in Rule 2(c) and Rule 2(zd) of the Special Economic Zones Rules, 2006. On that basis, the Tribunal followed its earlier view that the customs authority at Noida was not the competent authority to undertake the impugned adjudication.

Conclusion: The Commissioner of Customs, Noida lacked jurisdiction to adjudicate the matter, and the impugned orders could not be sustained.

Ratio Decidendi: Where goods are imported for a unit in a Special Economic Zone, adjudicatory action must be taken by the authority competent under the SEZ framework, because the SEZ is deemed to be outside the customs territory of India.

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