SEZ units - Procurement (import) of goods - the Customs ...

Case Laws Customs

September 14, 2013

SEZ units - Procurement (import) of goods - the Customs authorities, on suspicion, could inspect the consignment and on the inspection, if they find any items which are not allowed or entitled to be imported into SEZ, they are within their powers to seize the goods and act in accordance with the law. - AT

View Source

← Previous Next →

SEZ units - Procurement (import) of goods - the Customs ...

Case Laws Customs

September 14, 2013

You may also like:

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

The matter pertains to the demand for differential customs duty on the undervaluation of goods cleared from a Special Economic Zone (SEZ) unit to the Domestic Tariff...

Imported goods meant for warehousing in SEZ unit are eligible for relaxation from security demanded in provisional release order for re-export. Re-export of imported...

Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different...

Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority -...

Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

SEZ unit - mis-declaration of description and value of imported goods - The Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to...

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

Import of old and used parts of plate leveler machines - requirement of possession of valid licence for import - The goods are admittedly of ‘1942 vintage’ and it is...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Quick Updates: