https://www.taxtmi.com/caselaws?id=369248 Goods imported for a unit in a Special Economic Zone must be dealt with under the SEZ framework because section 53(1) of the Special Economic Zones Act deems the SEZ to be outside the customs territory of India. Assessment and adjudication in such cases lie with the authorised or specified officers under the Special Economic Zones Rules, including rule 27(10), read with the relevant definitions in rule 2. On that basis, the customs authority at Noida was not competent to adjudicate the import proceedings, and the impugned orders could not be sustained. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369248 Goods imported for a unit in a Special Economic Zone must be dealt with under the SEZ framework because section 53(1) of the Special Economic Zones Act deems the SEZ to be outside the customs territory of India. Assessment and adjudication in such cases lie with the authorised or specified officers under the Special Economic Zones Rules, including rule 27(10), read with the relevant definitions in rule 2. On that basis, the customs authority at Noida was not competent to adjudicate the import proceedings, and the impugned orders could not be sustained. Case-Laws Customs Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369248