https://www.taxtmi.com/acts?id=715 The Development Commissioner must demarcate SEZ boundaries and ensure that the processing area and Free Trade and Warehousing Zone have specified entry/exit points and approved security measures; only authorised persons may enter the processing area. Leasehold of land or built-up space in the processing area or FTWZ is permitted only to entrepreneurs holding a valid Letter of Approval, with lease rights terminating on expiry or cancellation of that Letter. SEZs are treated as designated customs areas and additions of pre-existing structures are ineligible for duty benefits, while subsequent upgrades may qualify. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Jun 2025 09:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=715 The Development Commissioner must demarcate SEZ boundaries and ensure that the processing area and Free Trade and Warehousing Zone have specified entry/exit points and approved security measures; only authorised persons may enter the processing area. Leasehold of land or built-up space in the processing area or FTWZ is permitted only to entrepreneurs holding a valid Letter of Approval, with lease rights terminating on expiry or cancellation of that Letter. SEZs are treated as designated customs areas and additions of pre-existing structures are ineligible for duty benefits, while subsequent upgrades may qualify. Act-Rules SEZ Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=715