SEZ port cargo segregation: customs formation handles DTA cargo while authorized SEZ officers manage SEZ cargo clearance. Ports within SEZs must be demarcated from processing areas and provide separate secured routes and storage for SEZ and DTA cargo. DTA export/import cargo will be handled and cleared by a custom formation authorized by CBEC under the Customs Act, 1962, including vessel entry, rummaging, preventive control, accountal, port clearance and transshipment, while identified SEZ cargo will be handled, assessed and cleared by the authorized officer under the SEZ Act/Rules.
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.
SEZ port cargo segregation: customs formation handles DTA cargo while authorized SEZ officers manage SEZ cargo clearance.
Ports within SEZs must be demarcated from processing areas and provide separate secured routes and storage for SEZ and DTA cargo. DTA export/import cargo will be handled and cleared by a custom formation authorized by CBEC under the Customs Act, 1962, including vessel entry, rummaging, preventive control, accountal, port clearance and transshipment, while identified SEZ cargo will be handled, assessed and cleared by the authorized officer under the SEZ Act/Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
