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2019 (12) TMI 794 - AT - CustomsJurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Smuggling - import of gold for conversion into gold jewellery and export of the same - Revenue entertained a view that the said goods were attempted to be illegally smuggled out of the zone by the said employee and accordingly undertook further investigation - whether the Customs officer can search and seize the goods from a person, who is located in the SEZ area as the legal authorized unit indulging in legal import of the goods? HELD THAT:- The Tribunal in catina of judgments has held that Customs officers has no jurisdiction to deal with the matter in respect of units located in SEZ area and has no powers to issue the show cause notice. This was held by the Hon’ble Gujarat High Court in the case of BHARTI J. GANDHI VERSUS UNION OF INDIA [2009 (12) TMI 439 - GUJARAT HIGH COURT] - To the same effect the decision of this Bench in the case of M/S MORGAN TECTRONICS LTD. & SHRI P.V. KHULLAR, DIRECTOR VERSUS COMMISSIONER OF CUSTOMS NOIDA CUSTOMS COMMISSIONERATE, NOIDA [2018 (10) TMI 1214 - CESTAT ALLAHABAD] wherein after taking note of the Tribunal’s earlier decision in the case of the same assessee’s it was held that Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ. Appeal allowed - decided in favor of appellant.
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