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of <h1>New Guidelines for Refunds, Adjudications, and Appeals in SEZs at JNCH as per Customs Act Rules.</h1> The circular outlines procedures for handling refunds, demands, adjudications, reviews, and appeals for units in Special Economic Zones (SEZs) under the jurisdiction of Jawaharlal Nehru Custom House (JNCH) following a government notification. Refund claims are processed by the Central Refund Cell, while demands and adjudications are managed by the Central Adjudication Cell, with specific monetary limits for officers based on the Customs Act and related rules. Reviews and appeals are handled by the Central Legal Cell. The notice advises trade associations and stakeholders to disseminate this information among their members.
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