Hybrid working permits SEZ units to allow employees to work outside the SEZ subject to notification, accounting and equipment conditions. A Special Economic Zones rule permits Units to allow specified employees to work outside the SEZ under a temporary hybrid working facility, subject to notification to the Development Commissioner, internal maintenance of lists, continued operation from approved premises, work tied to approved services and projects, and accounting of export revenue to the Unit. The rule allows temporary removal of duty-free goods for hybrid work provided records are maintained and goods are returned within the permitted period, failing which duty becomes payable.
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.
Hybrid working permits SEZ units to allow employees to work outside the SEZ subject to notification, accounting and equipment conditions.
A Special Economic Zones rule permits Units to allow specified employees to work outside the SEZ under a temporary hybrid working facility, subject to notification to the Development Commissioner, internal maintenance of lists, continued operation from approved premises, work tied to approved services and projects, and accounting of export revenue to the Unit. The rule allows temporary removal of duty-free goods for hybrid work provided records are maintained and goods are returned within the permitted period, failing which duty becomes payable.
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