Powers in SEZ Shifted to Customs and Excise Administration from Development Commissioners

[Ministry of Commerce and Industry Notification [S.O. 2665(E)] dated 5th August 2016]

In exercise of the powers conferred by sub-section (1) of section 21 of the Special Economic Zones Act, 2005 (28 of 2005) (hereinafter referred as the Act), the Central Government hereby, notifies the offences contained in the under-mentioned sections of the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) and the Finance Act, 1994 (32 of 1994) as offences under the Act:

The Customs Act, 1962

1.

Sections 28, 28AA and 28AAA

2.

Sections 74 and 75

3.

Section 111

4.

Section 113

5.

Section 115

6.

Section 124

7.

Section 135

8.

Section 104

The Central Excise Act, 1944

9.

Section 9

10.

Section 9AA

11.

Sections 11, 11A and 11AA

The Finance Act, 1994

12.

Sections 73, 73A, 73B and 75

13.

Section 76

14.

Section 89

15.

Section 91

F.NO.C.1/1/2009-SEZ


[Ministry of Commerce and Industry Notification [S.O. 2666(E)] dated 5th August 2016]

In exercise of the powers conferred by sub-section (2) of section 21 and second proviso to section 22 of the Special Economic Zones Act, 2005 (28 of 2005) (hereinafter referred as the Act), the Central Government hereby authorises the Additional Director General, Directorate of Revenue Intelligence for offences under the Customs Act, 1962 (52 of 1962) and the Additional Director General, Directorate General of Central Excise Intelligence for offences under the Central Excise Act, 1944 (1 of 1944) and the Finance Act, 1994 (32 of 1994) to be the enforcement officer(s) in respect of any notified offence or offences committed or likely to be committed in a Special Economic Zone. The enforcement officer(s), for the reasons to be recorded in writing, may carry out the investigation, inspection, search or seizure in the Special Economic Zone or Unit and shall intimate the details of any action initiated under sub-section (3) of section 21 of the Act to the Joint Secretary in charge of Special Economic Zones Division in the Department of Commerce immediately and in any case not later than seven days of initiation of any action