TMI BlogProcedure of Refund, Demand, Adjudication, Review and Appeal of Units located/registered in SEZ’s within the Jurisdiction of JNCH consequent to Notification No 772(E) dated 05.08.2016 (F. No 6/40/2012-SEZ) - regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/40/2012-SEZ) - regarding. Attention of all Unit Holders located in SEZ s within the Jurisdiction of JNCH, Custom Brokers (CB), Importers, Exporters, Shipping Lines/Shipping Agents, Members of the Trade and all stakeholders is invited to the above mentioned subject. 2. The Central Government vide Gazette Notification No 772(E) dated 05.08.2016 (F. No 6/40/2012-SEZ) has amended Special Economic Zones Rules, 2006. In the said Special Economic Zones Rules, 2006 in rule 47, after sub rule (4) has been inserted, namely- Refund, Demand, Adjudication, Review and Appeal with regard to matters relating to authorized operations under Special Economic Zones, Act, 2005, transactions and goods and services related thereto, shall be made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed the powers of adjudication of the officers of Customs. Accordingly, depending upon the amount involved, adjudication of cases pertaining to SEZ units in the jurisdiction of JNCH will be undertaken by following officers: i. Commissioner of Customs, Nhava Sheva-General. ii. Additional/Joint Commissioner of Customs (in charge of SEZ or as designated by Commissioner, NS-G), Nhava Sheva-General. iii. Deputy/Assistant Commissioner of Customs (in charge of SEZ or as designated by Commissioner NS-G), Nhava Sheva-General. Monetary limits for Adjudication as per CBEC Circular No. 24/2011-Cus., dated 31-52011 is as under: I: In case of Import, the Adjudication powers shall be under: Level of Adjudication Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms (Adjudication) Upto ₹ 5 lakhs 5. Procedure for Review, Appeal: The review appeal of cases pertains to Units located/registered in SEZ within the Jurisdiction of JNCH, will be dealt by Central Legal Cell (CLC), presently under the administrative control of NS-V. Such files should be put up by DC/AC in charge of CLC before Commissioner of Customs, NS-G through Additional/Joint Commissioner in charge of SEZ unit (NS-G). DC/AC posted in SEZ (Specified Officer) will be required to submit comments in respect of Order-in-Original as well as Appellate orders and monitor the progress of such cases in co-ordination with CLC and ADC/JC in charge of SEZ units. 6. All the Trade Associations/Chamber ..... X X X X Extracts X X X X X X X X Extracts X X X X
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