Customs, Excise and Service Tax Matters in SEZ as well as Audit

[Ministry of Commerce and Industry Notification [G.S.R. 772(E)] dated 5th August 2016]

In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005, the Central Government hereby makes the following rules further to amend the Special Economic Zones Rules, 2006, namely:

Short title and commencement

1. (1) These rules may be called the Special Economic Zones Rules (Amendment) Rules, 2016.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Special Economic Zone Rules, 2006 (herein after referred to as the principal rules) in rule 47, after sub- rule (4), the following sub-rule shall be inserted, namely:

(5) Refund, Demand, Adjudication, Review and Appeal with regard to matters relating to authorised operations under Special Economic Zones Act, 2005, transactions, and goods and services related thereto, shall be made by the Jurisdictional Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994 and the rules made there under or the notifications issued there under..

3. In the principal rules, after rule 78, the following rule shall be inserted, namely:

79. Audit in Special Economic Zones for indirect taxes- All the authorised operations under Special Economic Zones Act, 2005 and transactions relating thereto in Special Economic Zones and Units in the Special Economic Zones shall be audited by the Customs officers from a panel drawn by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise..