https://www.taxtmi.com/circulars?id=7317 Ports within SEZs must be located in the non processing area and jointly demarcated by the Development Commissioner and jurisdictional Customs Commissioner, with separate secured entry/exit routes and storage to prevent mixing of SEZ and DTA cargo. SEZ cargo is handled by an authorized SEZ officer under SEZ Act/Rules, while DTA export/import cargo and related port functions including assessment and clearance are performed by an authorized Customs formation. The Customs Act and its rules apply to the demarcated port area. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 31 Jul 2009 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7317 Ports within SEZs must be located in the non processing area and jointly demarcated by the Development Commissioner and jurisdictional Customs Commissioner, with separate secured entry/exit routes and storage to prevent mixing of SEZ and DTA cargo. SEZ cargo is handled by an authorized SEZ officer under SEZ Act/Rules, while DTA export/import cargo and related port functions including assessment and clearance are performed by an authorized Customs formation. The Customs Act and its rules apply to the demarcated port area. Circulars SEZ Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7317