https://www.taxtmi.com/caselaws?id=48185 The court upheld the jurisdiction of the Commissioner Customs to grant sanction for prosecution under the Customs Act in a case involving the clandestine removal of goods from a Export Processing Zone. The court clarified that goods manufactured by Export Oriented Units in Special Economic Zones are subject to the Customs Act, emphasizing the need for proper authorization for goods removal for domestic consumption. The court dismissed the petition challenging the sanction and authorization for prosecution, affirming the validity of the complaint filed after nine years and rejecting claims of mala fide intentions. en-us Wed, 03 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48185 The court upheld the jurisdiction of the Commissioner Customs to grant sanction for prosecution under the Customs Act in a case involving the clandestine removal of goods from a Export Processing Zone. The court clarified that goods manufactured by Export Oriented Units in Special Economic Zones are subject to the Customs Act, emphasizing the need for proper authorization for goods removal for domestic consumption. The court dismissed the petition challenging the sanction and authorization for prosecution, affirming the validity of the complaint filed after nine years and rejecting claims of mala fide intentions. Case-Laws Customs Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48185