SEZ approval decisions cover co-developer status, area reclassification, new SEZs, industrial licensing, and appeal outcomes across multiple units. The Board dealt with extension of LoA, co-developer approvals, conversion of processing area into non-processing area, new SEZ approvals, industrial licensing, restricted-item permissions, and appeals under the SEZ framework. It approved co-development and area changes subject to the SEZ Act and Rules, examined taxability of lease-related receipts, and granted formal approval for new SEZs, including an electronics components SEZ and a multi-product semiconductor SEZ with relaxation from the encumbrance-free land condition. On appeals, it upheld cancellation where IEC misuse, misdeclaration, and unauthorized imports were established, while in other cases it reinstated LoA, condoned delay, or upheld withdrawal of sensitive warehousing permissions.
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 approval decisions cover co-developer status, area reclassification, new SEZs, industrial licensing, and appeal outcomes across multiple units.
The Board dealt with extension of LoA, co-developer approvals, conversion of processing area into non-processing area, new SEZ approvals, industrial licensing, restricted-item permissions, and appeals under the SEZ framework. It approved co-development and area changes subject to the SEZ Act and Rules, examined taxability of lease-related receipts, and granted formal approval for new SEZs, including an electronics components SEZ and a multi-product semiconductor SEZ with relaxation from the encumbrance-free land condition. On appeals, it upheld cancellation where IEC misuse, misdeclaration, and unauthorized imports were established, while in other cases it reinstated LoA, condoned delay, or upheld withdrawal of sensitive warehousing permissions.
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