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of <h1>Clarification on Jurisdiction for Investigating Duty Evasion in EOUs, EHTP, STP, and SEZ Units Issued.</h1> The circular addresses jurisdictional doubts concerning the investigation and adjudication of cases involving 100% Export Oriented Units (EOUs), Electronic Hardware Technology Park (EHTP), Software Technology Park (STP), and Special Economic Zone (SEZ) units. It clarifies that the Commissioner of Customs or Central Excise with administrative control over these units is responsible for handling cases of duty evasion or short levy. The issuance of show cause notices and adjudication falls under their purview. This directive does not affect investigations by national bodies like DGRI or DGCEI. Field formations are instructed to be informed accordingly.
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