Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
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