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2017 (11) TMI 1983 - AT - CustomsJurisdiction - Customs authorities have jurisdiction over the SEZ irrespective of any provision in SEZ Act or not - HELD THAT:- On the previous occasion it was observed that necessary rule under Section 21 of the SEZ Act, 2005 was framed and notified in Gazette of India on 5-8-2016 to take cognizance the offence committed under Section 111 of the Customs Act, 1962 to be an offence committed under SEZ Act, 2005. It is well-settled position of law that no penalty can be imposed on commitment of an alleged offence under Customs Act, 1962 without authority of law prior to 5-8-2016 to take cognizance thereof under SEZ Act - If contention of the Revenue is accepted that shall bring chaos to the implementation provisions of the SEZ Act prior to coming into force thereof. While notification is part of statute, it cannot be said that without such notification there was power vested on Customs authorities to penalize an action not cognizable under SEZ Act, 2005. On such legal premise, all appeals are allowed. It is also settled principle of law that the Gazette being an official document of the Government to convey its intention and decision, without such decision, it cannot be presumed that the authorities were vested with the power before the date of issuance of such notification - Appeal allowed.
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