Administrative segregation in SEZ ports ensures separate handling and Customs control for DTA and SEZ cargo. Ports within SEZs must be located in the non processing area and jointly demarcated by the Development Commissioner and jurisdictional Customs Commissioner, with separate secured entry/exit routes and storage to prevent mixing of SEZ and DTA cargo. SEZ cargo is handled by an authorized SEZ officer under SEZ Act/Rules, while DTA export/import cargo and related port functions including assessment and clearance are performed by an authorized Customs formation. The Customs Act and its rules apply to the demarcated port area.
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.
Administrative segregation in SEZ ports ensures separate handling and Customs control for DTA and SEZ cargo.
Ports within SEZs must be located in the non processing area and jointly demarcated by the Development Commissioner and jurisdictional Customs Commissioner, with separate secured entry/exit routes and storage to prevent mixing of SEZ and DTA cargo. SEZ cargo is handled by an authorized SEZ officer under SEZ Act/Rules, while DTA export/import cargo and related port functions including assessment and clearance are performed by an authorized Customs formation. The Customs Act and its rules apply to the demarcated port area.
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