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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>Administrative control of EOUs: Development Commissioners license units while Customs Commissioners determine statutory benefits under inter-ministerial policy oversight.</h1> Export Oriented Units function under Development Commissioners as Licensing Authorities for specified territorial jurisdictions, while Commissioners of Customs and Central Excise administer Customs and Central Excise law and determine entitlement to statutory benefits; port city units remain under jurisdictional Commissioners of Customs and Central Excise. Policy decisions are taken by inter ministerial bodies (Board of Approvals and Inter Ministerial Standing Committee) with CBIC representation and maintained inter ministerial liaison to align FTP provisions with Customs and Central Excise notifications.

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