Allocation of Work in respect SEZ related issues consequent on the amendment of SEZ Rules, 2006 (Rule 47(5) and Rule 79) -and issuance of Public Notice No 05/2017 dated 30.01.2017 by the Chief Commissioner of Customs, Chennai zone specifying the jurisdiction to handle SEZ related work
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SEZ work allocation centralises jurisdiction and designates officers for nodal coordination, adjudication, refunds, appeals and bonded warehouses. Allocation of responsibility for SEZ related matters assigns a nodal Assistant Commissioner in the SEZ Cell for SEZ work including correspondences, demands/SCNs, adjudication, review and appeal work, refunds, audit and coordination with Specified Officers and SEZ units; separate Assistant Commissioners handle Review (review and appeal), Refunds (SEZ), Legal (appeals to higher courts) and Bonds (public and private bonded warehouses attached to MEPZ-SEZ at Chennai Airport). Adjudication will be exercised by officers as per powers under Section 122 of the Customs Act, 1962 and Customs Circular 24/2011.
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 work allocation centralises jurisdiction and designates officers for nodal coordination, adjudication, refunds, appeals and bonded warehouses.
Allocation of responsibility for SEZ related matters assigns a nodal Assistant Commissioner in the SEZ Cell for SEZ work including correspondences, demands/SCNs, adjudication, review and appeal work, refunds, audit and coordination with Specified Officers and SEZ units; separate Assistant Commissioners handle Review (review and appeal), Refunds (SEZ), Legal (appeals to higher courts) and Bonds (public and private bonded warehouses attached to MEPZ-SEZ at Chennai Airport). Adjudication will be exercised by officers as per powers under Section 122 of the Customs Act, 1962 and Customs Circular 24/2011.
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