Violation of Special Economic Zones Act, 2005, Special Economic ...

Cargo Smuggling into SEZ Zone: Legalities Questioned, Powers Scrutinized.

Case Laws     Customs

August 30, 2024

Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.

View Source