Cargo Smuggling into SEZ Zone: Legalities Questioned, Powers Scrutinized.

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....Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.....