TMI BlogImplementation of the provisions of the SEZ Act, 2005 & SEZ Rules, 2006X X X X Extracts X X X X X X X X Extracts X X X X ..... As you are aware the Government of India has enacted the Special Economic Zone Act, 2005 which has come into force from 10th February 2006. In exercise of the powers conferred by Section 55 of the SEZ Act, 2005, Ministry of Commerce Industry has notified the SEZ Rules, 2006 on 10th February, 2006. 2. However, this Department has been receiving representations that certain provisions of the SEZ Rules are not being implemented by Customs/Central Excise authorities in the field. 3. Specific representations have been received regarding non implementation of Rule 30 of the SEZ Rules, 2006, which provides the procedure for procurement of goods by the SEZ units from the Domestic Tariff Area without payment of the Central excise Duty. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions contained in the SEZ Act, 2005 and the SEZ Rules, 2006. Chapter X-A of the Customs Act, the Special Economic Zones Rules, 2003, and the Special Economic Zones (Customs Procedures) Regulations, 2003 are not in operation. Accordingly the clearances of excisable goods to SEZ shall now be in terms of Rule 30 of the SEZ Rules, 2006. 4. In the context of operationalisation of the provisions of the SEZ Act, 2005 SEZ Rules, 2006, it is further clarified that: (i) The provisions of Sections 20, 21 and 22 of the SEZ Act relating to Single Agency, Single Enforcement Officer and inspection, search and seizure have not yet been operationalised. Hence, so long as these Sections are not operationalised, different agencies and officers, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elopment Commissioner shall ensure that for each such demarcation order is issued specifying the survey numbers and boundaries in the same manner as being specified in the SEZ notification. (vi) It has been provided in Rule 25 of the SEZ Rules, 2006 that in case of improper accountal or non-utilization of goods and services for authorized operations an amount equal to the benefits to exemption, drawback, cess, and concession availed on such goods shall be liable to be refunded to the Government. Besides the refund other provisions of the relevant statutes shall also apply for such misuse. (vii) The service providing units shall be eligible for export benefits for services provided outside India. However, if any such service are re-impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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