RFID sealing for SEZ export containers ensures uniform gateway-port acceptance without additional sealing requirements under the customs risk-based framework.
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports, without additional sealing requirements. The instruction addresses inconsistent sealing practices and recognises self-sealing and RFID e-seals under a risk-based customs framework. Liner seals affixed by shipping lines are not substitutes for customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures.

SEZ governance and approvals: Board extends approval validity, allows area changes, de-notification, and processing-area conversions.
The Board of Approval for Special Economic Zones ratified the previous minutes, extended a unit's Letter of Approval for one year, approved an increase in development rights and land area for an existing co-developer, permitted partial de-notification of SEZ land containing a hotel, and allowed multiple conversions of processing built-up area into Non-Processing Area under Rule 11B after repayment of duty benefits and issuance of no-dues certificates. It also approved amalgamation of two adjoining SEZs into one multi-sector SEZ, subject to stricter existing conditions, and remanded an appeal against cancellation of a unit's Letter of Approval for fresh decision after hearing.

SEZ approvals and land-status changes: LoA regularisation, new SEZ formal approvals, co-developer recognition and selective de notifications.
The BoA at its 137th meeting regularised and extended the LoA of M/s. ASA Agrotech Private Limited to 21.04.2026 subject to assured development and applicable SEZ Rules; granted formal approvals to Tata Semiconductor Manufacturing Private Limited (with relaxation of encumbrance-free requirement), NDR Infrastructure Private Ltd., PIPDIC and Oulgaret Municipality for new SEZs; approved co-developer status to M/s. MTJ Vizag (1) Private Limited with specified compliance conditions; approved several partial de-notifications where no units or tax benefits existed and rejected one APIIC proposal for non-compliance with prior contiguity conditions; and deferred multiple Rule 11B conversion and miscellaneous proposals.

Electronic Bond-cum-Legal Undertaking permitted, allowing digital e-BLUT submission and dispensing with stamp paper and notarization.
The Bond-cum-Legal Undertaking (BLUT) required under the SEZ Act, 2005 and SEZ Rules, 2006 may be submitted electronically in formats specified by the Department. The BLUT may be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including by e-stamp or other digital mechanisms and aligned with systems like ICEGATE. Execution on non-judicial stamp paper and notarization are dispensed with.

SEZ approvals and modifications: extensions, co developer recognitions, de notifications and area conversions authorised or deferred.
The Board granted extensions of Letters of Approval and formal approvals where developers/units demonstrated investment, construction or operational progress and recommended reliance on SEZ Rules' provisos for post expiry regularisation; approved co developer statuses subject to standard SEZ conditions and tax examination rights; authorised specified partial and full de notifications and conversions of processing area to non processing area after confirmation that duty benefits on the demarcated land were repaid and no dues certificates issued; approved cancellation of certain co developer statuses; and deferred a temporary gate proposal pending clearer DC recommendations on security and customs safeguards.

SEZ approval powers upheld as Board affirms UAC authority to restrict high risk items and grant extensions.
The Board reviewed multiple SEZ matters: it upheld UAC/DC authority to restrict warehousing of sensitive commodities and require client KYC under DoC Instruction No.117 and the proviso to Rule 19(2); remanded one appeal where only a draft show cause existed; affirmed that employee food services are not zero rated SEZ operations under existing Instructions; applied Rule 18(4)(d) to deny DTA sale of reconditioned imports requiring one to one export correlation; granted several one year LOA and in principle extensions; approved de notifications, non processing demarcation and co developer cancellations subject to DC oversight.

IFSC unit reorganizations must be intimated by the IFSCA Administrator to SEZ Unit Approval Committees.
Where IFSC units undergo reorganization (change of name, shareholding pattern, business transfer, court-approved mergers/demergers, change of constitution or directors), requisite regulatory compliance under the IFSC Act, 2019 must be observed and the Administrator (IFSCA) shall duly intimate the concerned SEZ Unit Approval Committee for purposes required under the SEZ Act and Rules.