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TMI Blog2024 (11) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Special Economic Zone Act, 2005 - HELD THAT:- It is not the case of lower authorities that import of old and used computer parts is not within the authorized operations of the unit or, for that matter, even barred from being brought into a special economic zone (SEZ). It is on record that no bill of entry had been filed under rule 47 of Special Economic Zone Rules, 2006 and, hence, the intendment of clearance of goods inappropriately into the domestic tariff area (DTA), even if such intendment sufficed to invoke section 111 of Customs Act, 1962, was unevidenced. As per section 53 of Special Economic Zone Act, 2005, such zones are deemed to be outside the customs territory. The jurisdiction of the Customs Act, 1962 comes into play e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the jurisdictional Development Commissioner to operate in Ashriya Free Trade and Warehousing Zone, established under the Special Economic Zone Act, 2005. The appellant had transferred ATX CASES OTHERS from their Dubai warehouse in three containers to the premises of M/s Infinity Global Supply Chain Pvt Ltd and, on subsequent investigation by customs official, were found to be old and used central processing unit (CPU) and hard disk drives (HDD) of various brands valued at ₹ 6,15,89,600. Investigations were triggered by three request IDs , a process preceding filing of bill of entry prescribed in rule 47 of Special Economic Zone Rules, 2006, for clearance into the domestic tariff area (DTA) from a Free Trade and Warehousing Zone (FTW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor section 111(l) could be brought to bear on the impugned goods in the proceedings before lower authorities as no bill of entry had been filed for clearance into the domestic tariff area (DTA). It was further submitted that clearance to the, domestic tariff area (DTA), if at all did occur, is governed by the procedure set out in rule 47 of Special Economic Zone Rules, 2006 and liable to duty in accordance with section 30 of Special Economic Zone Act, 2005. 4. Learned Authorised Representative contended that the intent to clear ineligible goods into the domestic tariff area (DTA) was evident from the manner in which they proceeded to the stages prior to filing of bill of entry. It is further alleged that the import of old and used goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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