Export permission for gold findings extended to SEZ units, allowing low carat findings within prescribed limits.
The Foreign Trade Policy amendment permits export of findings such as posts, push backs and locks containing gold from a low carat threshold up to a stated maximum carat limit, adding them to the category of gold jewellery and partly processed jewellery allowed for export. The amendment applies to domestic tariff area exporters and to EOU/EHTP/STP/BTP units, and an instruction extends the same treatment mutatis mutandis to Special Economic Zone units.

Extension of Letter of Permission validity under SEZ regulatory framework, with conditional co-developer and SEZ establishment approvals.
The Board recorded approvals and procedural directions on SEZ matters: ratification of prior minutes; extensions of Letter of Permission (LoP) validity for specified units; approvals of co-developer status and a sector-specific pharmaceutical SEZ subject to standard regulatory conditions, continuity of obligations, eligibility and security clearances, and furnishing of financial and tax information to revenue authorities; conditional approvals for change of shareholding or name requiring compliance with revenue and corporate laws and acceptance of tax assessment jurisdiction; interim extension of LoPs for plastic recycling and used-clothing units and constitution of an interdepartmental committee to examine related policy, environmental and industry concerns.

SEZ approvals and LoP extensions issued with conditional compliance requirements and procedural reviews underway.
The Board granted time limited extensions of formal approvals and multiple Letters of Permission for SEZ units, approved two new sector specific SEZs, cancelled a co developer status, and approved co developer status for another subject to continuity and compliance. It deferred several LoP renewals for plastic units pending a Group of Development Commissioners review, directed amendments to address changed insolvency processes affecting NFE extensions, and recommended inclusion of management consultant services as an authorized service limited to consumption by SEZ entities.

Phase-out of plastic recycling units in SEZs upheld, licence renewal denied to protect environmental and export policy objectives.
The Board refused renewal of the LoA for plastic waste and scrap recycling in Kandla SEZ, citing environmental concerns, prior policy to phase out such units, misuse of SEZ rules to channel goods to DTA and the ban on import of solid plastic waste in the DTA; renewal would set an adverse precedent. The BoA also disposed of multiple appeals: penalty matters held final, time-barred revalidation directed to submit revised business plan, SEEPZ LoA cancellations upheld for structural and procedural deficiencies, various proposal rejections for misleading information or being outside authorized SEZ activities, and some matters referred for consultation with DGFT or further departmental approvals.

SEZ approvals and extensions: Board permits LoP/LoA extensions, co-developer recognitions and conditional shareholding transfers.
Decisions record approvals and conditional approvals for SEZ matters: extensions of LoP/LoA and formal approvals where progress or justifiable reasons exist; grants of co-developer status and new SEZ establishments subject to SEZ Act and Rules; and approvals of shareholding/name changes, mergers and demergers conditional on continuity of SEZ activities, fulfillment of eligibility and security clearances, compliance with revenue/company law and furnishing of financial and PAN details to CBDT, with Assessing Officer rights to assess taxability under the Income Tax Act.

Prior approval requirement clarified: approval must precede departmental recognition of SEZ name or shareholding changes.
Clarification states that prior approval for shareholding or name changes of SEZ developers and units means approval must be obtained before the SEZ entity or unit is recognised under the new name or arrangement in departmental records, and does not mean approval must be taken before initiating corporate filings or tribunal proceedings; Zonal Development Commissioners should examine and act on cases of misinterpretation.

Extension of SEZ approvals: Board authorised time limited extensions and conditional co developer recognitions with lease limits.
The Board approved multiple extensions of formal approvals and Letters of Permission for SEZ developers and units, granted co developer statuses and area increases subject to co developer agreements and compliance with SEZ Act and Rules, and required that lease periods not exceed 30 years (renewable). Transfers, mergers, demergers and shareholding changes were approved conditional on continuity of SEZ obligations, fulfilment of eligibility and security clearances, compliance with revenue and company laws, furnishing full financial details to revenue authorities, and allowing assessing officers to examine taxability of gains.

Reorganisation of SEZ entities requires prior approval and continuity as a going concern, with liabilities preserved and tax reporting.
Reorganisation of SEZ developers, co-developers and units-including name change, shareholding change, business transfers and court approved mergers/demergers-requires prior approval (Board of Approval for developers; Approval Committee for units), the entity must continue as a going concern and must not exit the SEZ, and all liabilities remain unchanged. Reorganisation is subject to safeguards: continuity of SEZ activities and obligations; fulfilment of eligibility criteria and security clearances; compliance with revenue, company and securities laws on taxability and transfers; prompt reporting of financial details to CBDT and jurisdictional authority; Assessing Officer's right to tax assessment; and compliance with State laws and PAN/reporting requirements.

IT/ITES SEZ fencing and entry/exit decisions are delegated to the Development Commissioner, with standard fencing exempted from central approval.
Decisions on fencing and number of entry/exit points for IT/ITES/EH/Biotechnology SEZs shall be made by the Development Commissioner, who will inform the Board; standard 2.4 metre wall or chain-link fencing with 0.6 metre barbed wire and a single entry/exit point require no separate central approval, while departures from these specifications must be specifically considered and processed under the SEZ Rules; in other SEZs, separate gate proposals will be decided on file by the Department.

Extension of SEZ approvals and co developer recognitions allowed, subject to continuity, compliance and tax assessment rights.
The Board granted time limited extensions of formal, in principle and LoP/LoA approvals where developers demonstrated progress or state involvement, authorised multiple co developer designations subject to SEZ Act and Rules with lease tenures capped at 30 years (renewable), approved numerous shareholding and implementing agency transfers conditioned on continuity of SEZ activities, fulfilment of eligibility and security clearances, provision of financial and PAN details to CBDT, and preserved tax authorities' rights to assess gains arising from ownership changes; miscellaneous area amendments, renewals and procedural directions were also addressed.

Application of Section 48 to SEZ units requires customs procedures for clearance of unclaimed and abandoned goods.
The Department directs that Section 48 of the Customs Act, together with the Customs Manual, shall be applied to units in SEZs for clearance of unclaimed and abandoned goods held in FTWZs and SEZs, requiring Development Commissioners to implement these statutory and procedural provisions for such cargo clearance.

DTA clearance of unclaimed abandoned goods must follow Section 48 and Customs Manual procedures in FTWZs.
DTA clearance of unclaimed abandoned goods held in FTWZs must proceed under Section 48 of the Customs Act, 1962, and officials must adopt the procedures set out in the Customs Manual; Development Commissioners of SEZs are directed to follow Section 48 strictly and implement the Customs Manual steps for DTA clearance.

SEZ approvals: Board extended formal approvals, granted co developer status and conditioned shareholding changes on compliance.
Board extended formal approvals and Letters of Permission for specified SEZ projects and units-typically by up to one year or shorter interim periods where projects were being consolidated-approved co developer statuses subject to SEZ Act and Rules and a 30 year lease cap, rejected a power SEZ proposal inconsistent with sector guidelines and lacking State recommendation, and granted conditional approvals for multiple shareholding or constitutional changes. All approvals required continuity of SEZ obligations, fulfilment of eligibility and security criteria, compliance with Revenue/Company/SEBI rules, furnishing financial and PAN details to CBDT, and recognition of Assessing Officer tax assessment rights.

SEZ default authorised services reiterated, maintaining IGST-exempt list for unit approval committees' permitted services under circular
A uniform default list of 66 authorised services is to be followed in SEZs and permitted by all Unit Approval Committees as default authorised operations. The Board of Approval, after noting that some States were not extending IGST exemption post GST implementation, approved reiteration of the previously approved list; the Annexure sets out the specific services to be treated as default authorised services for SEZ units.