Duty free import approval for SEZ supplies requires Committee clearance, certified requirements, and ongoing utilization monitoring. Exemption allows duty free importation or procurement of goods for SEZ development, operation and maintenance upon approval by a Committee chaired by the jurisdictional Chief Commissioner. Developers must submit certified lists of goods, proof of land ownership or long-term lease, and financial solvency evidence; approvals are limited to goods directly connected with SEZ work and exclude items for personal consumption. The Committee monitors use via quarterly statements, inspects site utilization, may mandate a Cost Accountant audit at the developer's expense, and sets construction schedules while addressing delays on merits.
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.
Duty free import approval for SEZ supplies requires Committee clearance, certified requirements, and ongoing utilization monitoring.
Exemption allows duty free importation or procurement of goods for SEZ development, operation and maintenance upon approval by a Committee chaired by the jurisdictional Chief Commissioner. Developers must submit certified lists of goods, proof of land ownership or long-term lease, and financial solvency evidence; approvals are limited to goods directly connected with SEZ work and exclude items for personal consumption. The Committee monitors use via quarterly statements, inspects site utilization, may mandate a Cost Accountant audit at the developer's expense, and sets construction schedules while addressing delays on merits.
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