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SEZ compliance: ensure authorised operations, jurisdictional representation, security fencing and customs staffing to protect revenue. Department of Revenue representatives must verify developer and unit credentials, confirm that proposed activities qualify as manufacture or export of services under SEZ law, and ensure imports or procurements from the domestic tariff area are authorised and commensurate with authorised operations. Units must not commence until processing areas are fenced, designated entry/exit points and customs offices are in place, movements between SEZ and DTA follow prescribed procedures, and adequate customs staff are posted to prevent revenue leakage.
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Provisions expressly mentioned in the judgment/order text.
SEZ compliance: ensure authorised operations, jurisdictional representation, security fencing and customs staffing to protect revenue.
Department of Revenue representatives must verify developer and unit credentials, confirm that proposed activities qualify as manufacture or export of services under SEZ law, and ensure imports or procurements from the domestic tariff area are authorised and commensurate with authorised operations. Units must not commence until processing areas are fenced, designated entry/exit points and customs offices are in place, movements between SEZ and DTA follow prescribed procedures, and adequate customs staff are posted to prevent revenue leakage.
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