Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 431 - AT - CustomsJurisdiction of Customs officer to seize the goods - SEZ units / SEZ area - Held that:- The appellants are located in Special Economic Zone and having a license to import the impugned goods - reliance placed in the case of MORGAN TECTRONICS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2014 (9) TMI 985 - CESTAT NEW DELHI], where it was held that in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territory outside the Customs Territory of India, and the goods imported were meant for the unit in SEZ Noida. The Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside - appeal allowed - decided in favor of appellant.
|