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SEZ approval oversight ensures lawful authorised operations, credential checks, import controls, security gates and movement procedures are enforced. Customs/Central Excise/Central GST officers on SEZ Approval Committees must ensure legal compliance and revenue sensitivity of decisions, verify entrepreneurs' credentials, and confirm whether unit processes amount to manufacture under Section 2 (r) of the SEZ Act. The Committee may approve imports/procurement from DTA only for operations authorised by the SEZ Act and Rules; non-SEZ activities and use of duty-free material for operation and maintenance of social infrastructure are prohibited. Movement procedures between SEZ and DTA must be followed, contiguity receives no tax benefits, and units may not operate until walls, single entry/exit and Development Commissioner offices (including Customs officers) are established.
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>SEZ approval oversight ensures lawful authorised operations, credential checks, import controls, security gates and movement procedures are enforced.</h1> Customs/Central Excise/Central GST officers on SEZ Approval Committees must ensure legal compliance and revenue sensitivity of decisions, verify entrepreneurs' credentials, and confirm whether unit processes amount to manufacture under Section 2 (r) of the SEZ Act. The Committee may approve imports/procurement from DTA only for operations authorised by the SEZ Act and Rules; non-SEZ activities and use of duty-free material for operation and maintenance of social infrastructure are prohibited. Movement procedures between SEZ and DTA must be followed, contiguity receives no tax benefits, and units may not operate until walls, single entry/exit and Development Commissioner offices (including Customs officers) are established.
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