Central Government notifies the offences contained in the under-mentioned sections of the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) and the Finance Act, 1994 (32 of 1994) - S.O. 2665(E) - Special Economic Zone
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Designation of specified customs, excise and finance offences as SEZ offences extends enforcement reach under the SEZ framework. The Central Government, exercising the SEZ Act notification power, designates specified offences under the Customs Act, the Central Excise Act and the Finance Act as offences under the SEZ regime, thereby bringing those statutory offences within the SEZ Act's enforcement and penal scope.
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.
Designation of specified customs, excise and finance offences as SEZ offences extends enforcement reach under the SEZ framework.
The Central Government, exercising the SEZ Act notification power, designates specified offences under the Customs Act, the Central Excise Act and the Finance Act as offences under the SEZ regime, thereby bringing those statutory offences within the SEZ Act's enforcement and penal scope.
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