Refund and adjudication in SEZs now follow customs and central excise procedures, with audits by designated customs officers. Amendment provides that Refund, Demand, Adjudication, Review, and Appeal for authorised SEZ operations, transactions, goods and services shall be made by the jurisdictional Customs and Central Excise authorities under the Customs Act, the Central Excise Act and the Finance Act and related rules and notifications. It further mandates that audits of indirect tax matters in SEZs be conducted by customs officers drawn from a panel prepared by the jurisdictional Development Commissioner in consultation with the jurisdictional Chief Commissioner of Customs and Central Excise.
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Provisions expressly mentioned in the judgment/order text.
Refund and adjudication in SEZs now follow customs and central excise procedures, with audits by designated customs officers.
Amendment provides that Refund, Demand, Adjudication, Review, and Appeal for authorised SEZ operations, transactions, goods and services shall be made by the jurisdictional Customs and Central Excise authorities under the Customs Act, the Central Excise Act and the Finance Act and related rules and notifications. It further mandates that audits of indirect tax matters in SEZs be conducted by customs officers drawn from a panel prepared by the jurisdictional Development Commissioner in consultation with the jurisdictional Chief Commissioner of Customs and Central Excise.
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