Special Economic Zone multi-product definition expanded and contractor benefits extended while retaining developer liability. Amendments expand the definition of a Special Economic Zone for multi-product, extend exemption and drawback benefits to contractors and sub-contractors subject to joint documentation and retain Developer or Co-developer liability for proper utilization; restrict entry to processing areas to persons authorised by the Development Commissioner; require registered Lease Deeds to be furnished within a post-approval period or risk withdrawal after hearing; permit re-import of exported goods where identity and timing conditions are met; and allow duty reimbursement to SEZ developers even when domestic suppliers are paid in local currency, subject to prescribed procedures.
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Provisions expressly mentioned in the judgment/order text.
Special Economic Zone multi-product definition expanded and contractor benefits extended while retaining developer liability.
Amendments expand the definition of a Special Economic Zone for multi-product, extend exemption and drawback benefits to contractors and sub-contractors subject to joint documentation and retain Developer or Co-developer liability for proper utilization; restrict entry to processing areas to persons authorised by the Development Commissioner; require registered Lease Deeds to be furnished within a post-approval period or risk withdrawal after hearing; permit re-import of exported goods where identity and timing conditions are met; and allow duty reimbursement to SEZ developers even when domestic suppliers are paid in local currency, subject to prescribed procedures.
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