Enforcement authority in SEZs authorised to investigate customs and excise offences, must notify SEZ division within seven days. Central Government authorises specified senior intelligence officers as enforcement officer(s) in Special Economic Zones for offences under the Customs Act, Central Excise Act and the Finance Act, empowering them to carry out investigation, inspection, search and seizure with reasons recorded in writing, and requires intimating details of any action to the Joint Secretary in charge of the SEZ Division immediately and not later than seven days from initiation.
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.
Enforcement authority in SEZs authorised to investigate customs and excise offences, must notify SEZ division within seven days.
Central Government authorises specified senior intelligence officers as enforcement officer(s) in Special Economic Zones for offences under the Customs Act, Central Excise Act and the Finance Act, empowering them to carry out investigation, inspection, search and seizure with reasons recorded in writing, and requires intimating details of any action to the Joint Secretary in charge of the SEZ Division immediately and not later than seven days from initiation.
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