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Procedure of Refund, Demand, Adjudication, Review and Appeal of Units located/registered in SEZ’s within the Jurisdiction of JNCH consequent to Notification No 772(E) dated 05.08.2016 (F. No 6/40/2012-SEZ) - regarding.

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..... N, DISTRICT : RAIGAD, MAHARASHTRA-400707 F. No. S/V-30(272)2016-17 Date: 30.11.2016 Public Notice No. 162/2016 Subject: Procedure of Refund, Demand, Adjudication, Review and Appeal of Units located/registered in SEZ's within the Jurisdiction of JNCH consequent to Notification No 772(E) dated 05.08.2016 (F. No 6/40/2012-SEZ) - regarding. Attention of all Unit Holders located in SEZ's within th .....

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..... entral Excise Act, 1944 and the Finance Act, 1994 and the rules made thereunder of the notification issued there under." Hence the procedure of Refund, Demand, Adjudication, Review and Appeal of cases pertains to the Units located in SEZ's within the Jurisdiction of JNCH will be dealt in following manner: 3. Procedure for claiming Refund: The claim of refund of duty pertain to Unit located/regi .....

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..... re SCNs are issued under section 28 of the Customs Act, 1962, cases of export under the drawback and Export Promotion Schemes and prescribed the powers of adjudication of the officers of Customs. Accordingly, depending upon the amount involved, adjudication of cases pertaining to SEZ units in the jurisdiction of JNCH will be undertaken by following officers: i. Commissioner of Customs, Nhava She .....

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..... amount Commissioner of Customs (G) Without any limit. ADC/JC (SEZ) Upto ₹ 50 lakhs. AC/DC (Adjudication) Upto ₹ 5 lakhs. III: proper officer for the issuance of Show Cause Notice and adjudication of cases under the provisions of Rule 16 of the Customs, Central Excise and Service Tax Drawback Rules: (i) In case of simple demand of erroneously paid drawback, issuing Show Cause .....

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..... ed in SEZ (Specified Officer) will be required to submit comments in respect of Order-in-Original as well as Appellate orders and monitor the progress of such cases in co-ordination with CLC and ADC/JC in charge of SEZ units. 6. All the Trade Associations/Chamber of Commerce/Members of Regional Advisory Committees, Custom House Agents' Association and all other stakeholders are requested to p .....

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