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TMI BlogSEZ DTA Certificates signed by Preventive OfficerX X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ DTA Certificates signed by Preventive Officer X X X X Extracts X X X X X X X X Extracts X X X X ..... signed by the preventive officer and insists that it should be signed only by the specified officer or the authorised officer only. The officer further says if the preventive officer signs the DTA certificate then the necessary authorisation letter should also be enclosed. Your views. Thanks. Reply By Shilpi Jain: The Reply: As per second proviso to rule 89 (1) of the CGST Rules, the certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate needs to be endorsed by the Specified officer. Reply By Shilpi Jain: The Reply: What is the reason in your case for the preventive officer to sign the certificates? Reply By Sadanand Bulbule: The Reply: Dear Sir By the way, please refer the following: Explanation annexed to Rule 89[1] of the CGST Rules. - For the purposes of this sub-rule, "specified officer" means a "specified officer" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or an "authorised officer" as defined under Rule 2 of the Special Economic Zone Rules, 2006. SEZ Rules: 2. Definitions.- a) xxxx b) xxxx c) "Authorised Officer" means an Inspector or Preventive Officer or Appraiser or Superintendent of Customs posted in the Special Economic Zone and authorized by the Specified Officer to discharge any of his functions under these rules; Hope your q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uery is answered. X X X X Extracts X X X X X X X X Extracts X X X X
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