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            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.

            <h1>Special Economic Zone status enables duty free procurement and simplified approvals to support export oriented operations under SEZ rules.</h1> The SEZ regime deems designated zones outside India's Customs territory to facilitate export oriented activity through duty free procurement, simplified approvals and specified incentives. The BOA and Development Commissioner chaired Unit Approval Committees govern establishment and unit approvals; Letters of Approval set commencement, extension and monitoring requirements. Units must meet positive Net Foreign Exchange targets over five years and follow prescribed procedures for import/procurement, movement (ARE 1/Bill of Export), DTA sales, temporary removals, subcontracting and destruction, with non compliance attracting penal action and duties on exit.

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