SEZ approval compliance requires verification of entrepreneurs and adherence to authorized operations and movement procedures.

Customs officers on SEZ Approval Committees must ensure legal compliance and revenue impact of approvals, verify entrepreneurs' credentials, and confirm whether processes qualify as manufacture under the SEZ Act. Committee approvals are limited to imports or procurements for authorized operations within the SEZ Act and Rules; activities outside the SEZ are not authorized. Duty free materials are prohibited for operation and maintenance of certain social infrastructure; contiguity measures carry no tax benefits. Movement of goods between SEZ and DTA must follow prescribed procedures, and units cannot operate until perimeter walls, specified entry/exit points, and Development Commissioner offices (including Customs officers) are established, with a single entry/exit gate only.

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