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    <title>Implementation of the provisions of the SEZ Act, 2005 &amp; SEZ Rules, 2006</title>
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    <description>The SEZ Act and SEZ Rules operate as the prevailing legal framework for SEZ activities, overriding inconsistent laws; clearances of excisable goods to SEZs must follow the Rule permitting procurement from the Domestic Tariff Area without payment of central excise, and prior SEZ customs provisions are inoperative. Until Single Agency and enforcement sections are operationalised, existing agencies and officers under relevant statutes will continue to function. Development Commissioners must demarcate processing and non processing areas and may authorize Customs officers to serve as Specified Officers. Improper accountal or non utilization of goods triggers refund of fiscal benefits and other statutory consequences.</description>
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