https://www.taxtmi.com/caselaws?id=389911 The Appellate Tribunal CESTAT ALLAHABAD ruled on the jurisdiction of Customs officers in Special Economic Zones (SEZs) regarding imported goods. Customs officers were found to lack authority over SEZ units based on SEZ Rules and legal precedents, including the Bharti J. Gandhi vs. Union of India case. The Tribunal emphasized that only officers under SEZ Rules can assess goods imported by SEZ units, not Customs officials. As a result, the impugned orders were set aside, and the appeals were allowed, providing relief to the appellant due to the clear delineation of jurisdiction within SEZ areas. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389911 The Appellate Tribunal CESTAT ALLAHABAD ruled on the jurisdiction of Customs officers in Special Economic Zones (SEZs) regarding imported goods. Customs officers were found to lack authority over SEZ units based on SEZ Rules and legal precedents, including the Bharti J. Gandhi vs. Union of India case. The Tribunal emphasized that only officers under SEZ Rules can assess goods imported by SEZ units, not Customs officials. As a result, the impugned orders were set aside, and the appeals were allowed, providing relief to the appellant due to the clear delineation of jurisdiction within SEZ areas. Case-Laws Customs Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389911