Jurisdictional customs authority empowered to process SEZ refund claims and adjudicate related indirect tax matters under amended SEZ regime. Amendment GSR 772(E) vests jurisdictional Customs and Central Excise authorities with the power to handle refund, demand, adjudication, review and appeal for authorized operations in SEZs under applicable Customs, Central Excise and Finance Act provisions, and requires audits of SEZ authorized operations by Customs officers from a panel drawn by the Development Commissioner in consultation with the Chief Commissioner.
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.
Jurisdictional customs authority empowered to process SEZ refund claims and adjudicate related indirect tax matters under amended SEZ regime.
Amendment GSR 772(E) vests jurisdictional Customs and Central Excise authorities with the power to handle refund, demand, adjudication, review and appeal for authorized operations in SEZs under applicable Customs, Central Excise and Finance Act provisions, and requires audits of SEZ authorized operations by Customs officers from a panel drawn by the Development Commissioner in consultation with the Chief Commissioner.
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