Board of Approvals - CBEC's Customs Manual 2025 - Customs

2. Board of Approvals 2.1 As per Section 8 of the SEZ Act, 2006 the Board of Approval (BOA) is to be chaired by an officer not below the rank of Additional Secretary in the Department of Commerce and includes two officers, not below the rank of a Joint Secretary to the Government of India, to be nominated by the Central Government to represent the Ministry or Department of the Central Government dealing with revenue - Members, ex officio as its member. The BOA approves proposals for establishing SEZs and providing infrastructure facilities. Its functions include approving authorized operations of Developer/ Co-developer.