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TMI Blog2019 (12) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... t Customs officers has no jurisdiction to deal with the matter in respect of units located in SEZ area and has no powers to issue the show cause notice. This was held by the Hon ble Gujarat High Court in the case of BHARTI J. GANDHI VERSUS UNION OF INDIA [ 2009 (12) TMI 439 - GUJARAT HIGH COURT] - To the same effect the decision of this Bench in the case of M/S MORGAN TECTRONICS LTD. SHRI P.V. KHULLAR, DIRECTOR VERSUS COMMISSIONER OF CUSTOMS NOIDA CUSTOMS COMMISSIONERATE, NOIDA [ 2018 (10) TMI 1214 - CESTAT ALLAHABAD] wherein after taking note of the Tribunal s earlier decision in the case of the same assessee s it was held that Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ. Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s records were also scrutinized and it was found that gold bars and jewellery in question were duly recorded in the said records. Thereafter proceedings were initiated against them for confiscation of the seized gold as also for imposition of penalties upon various persons. The proceedings resulted in passing of an order by the Joint Commissioner wherein he confiscated the seized jewellery with an option to redeem the same on payment of redemption fine. In addition, he also imposed penalties upon the appellant. 4. Without going into the detailed merits of the case, we are of the view that the appeals can be disposed of on legal issue. As per the panchnama allegations are that the gold jewellery in question was attempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in SEZ is to be performed by the officers who are either authorized officers or specified officers and both are respectively defined under Rule 2(c) and 2(zd) of SEZ Rules, 2006 and both of them are working on the establishment of Development Commissioner of SEZ. He has further argued that the impugned order was passed by Commissioner of Customs, Noida and he had no jurisdiction to pass the said order. He has relied on decision of this Tribunal in their own case reported as Morgan Tectronics Ltd. vs. Commissioner of Customs, New Delhi reported at 2015 (316) ELT 276 (Tri.- Delhi). He has submitted that Para 8 of the said order clearly indicates that in terms of Section 53(1) of SEZ Act, 2005, the SEZ is deemed to be territory outside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the above conclusions on the jurisdictional competence of the original authority, it is also seen that proceedings have invoked Section 111 and Section 112 of Customs Act, 1962. Jurisdiction is not merely territorial but also has to be in the context of the scope of the statute which is sought to be invoked Section 111 and 112 can, undoubtedly, be invoked where laws other than Customs Act, 1962 have been contravened but only in relation to imports. The definition of import under Section 2(23) of the Customs Act, 1962 is restricted to with its grammatical variations and cognate expressions, means bringing into India from a place outside India. Notwithstanding the deemed status of being outside the Customs territory, zones are very m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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