https://www.taxtmi.com/caselaws?id=351240 The Tribunal held that Customs Authorities have jurisdiction over SEZ units even before the 2016 amendment to the SEZ Rules, following the decision in Union of India Vs. Oswal Agricomm Pvt. Ltd. Therefore, the impugned order was deemed to be within jurisdiction. Additionally, the Tribunal upheld the penalties imposed on Sh. Jatin Arora, a partner, for his involvement in the evasion of customs duty, concluding that his actions warranted the penalties under Section 114A and Section 114AA. Sh. Jatin Arora's appeal was rejected, and the penalties were upheld. en-us Thu, 26 Oct 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351240 The Tribunal held that Customs Authorities have jurisdiction over SEZ units even before the 2016 amendment to the SEZ Rules, following the decision in Union of India Vs. Oswal Agricomm Pvt. Ltd. Therefore, the impugned order was deemed to be within jurisdiction. Additionally, the Tribunal upheld the penalties imposed on Sh. Jatin Arora, a partner, for his involvement in the evasion of customs duty, concluding that his actions warranted the penalties under Section 114A and Section 114AA. Sh. Jatin Arora's appeal was rejected, and the penalties were upheld. Case-Laws Customs Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351240