Administrative control over Export Oriented Units shifts to jurisdictional Central Excise or Customs authorities based on location. Administrative control over Export Oriented Units is allocated by location: EOUs outside municipal limits of port cities shall be handled by the jurisdictional Commissioner of Central Excise; EOUs within port municipal limits shall be handled by the jurisdictional Commissioner of Customs, Seaport. Existing administrative arrangements for Export Processing Zones continue with Commissioners of Customs, and new EPZs and Special Economic Zones will be under the jurisdictional Commissioner of Customs. These instructions supersede earlier ones and implementation difficulties are to be reported to the Board.
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.
Administrative control over Export Oriented Units shifts to jurisdictional Central Excise or Customs authorities based on location.
Administrative control over Export Oriented Units is allocated by location: EOUs outside municipal limits of port cities shall be handled by the jurisdictional Commissioner of Central Excise; EOUs within port municipal limits shall be handled by the jurisdictional Commissioner of Customs, Seaport. Existing administrative arrangements for Export Processing Zones continue with Commissioners of Customs, and new EPZs and Special Economic Zones will be under the jurisdictional Commissioner of Customs. These instructions supersede earlier ones and implementation difficulties are to be reported to the Board.
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