Jurisdictional authority for SEIS applications clarified: file with the authority governing units that have non zero export turnover. SEIS filing jurisdiction depends on where export turnover is non zero: IECs with only DTA units file with the Jurisdictional RA of DGFT; only SEZ units file with the respective Development Commissioner; multiple SEZ units file with the Development Commissioner of the SEZ with highest forex earnings; IECs with both DTA and SEZ units file with the Jurisdictional RA unless one category shows zero export turnover, in which case the application is filed with the authority governing the units that have non zero exports.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional authority for SEIS applications clarified: file with the authority governing units that have non zero export turnover.
SEIS filing jurisdiction depends on where export turnover is non zero: IECs with only DTA units file with the Jurisdictional RA of DGFT; only SEZ units file with the respective Development Commissioner; multiple SEZ units file with the Development Commissioner of the SEZ with highest forex earnings; IECs with both DTA and SEZ units file with the Jurisdictional RA unless one category shows zero export turnover, in which case the application is filed with the authority governing the units that have non zero exports.
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