TMI Blog2018 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... ch order. Held that:- Identical issue decided in appellant own case MORGAN TECTRONICS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2014 (9) TMI 985 - CESTAT NEW DELHI], where it was held that in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territory outside the Customs Territory of India, and the goods imported were meant for the unit in SEZ Noida. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent(s) ORDER Per: Anil G. Shakkarwar Present all the four appeals are arising out of two Orders-in-Original in respect of three consignments imported by the appellant who is a unit in Special Economic Zone, Noida. Therefore, they are taken together for decision. 2. Brief facts of the case are that the appellants are a unit located in Special Economic Zone, Noida and as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties on Director through two Orders-in-Original. Aggrieved by the said orders importer and directors are before this Tribunal. 3. Heard learned counsel for the appellants. The learned counsel for the appellants has drawn our attention to Para 4.2 of the Order-in-Original dated 31.05.2016 wherein it is stated that a per Rule 27(10) of SEZ Rules, 2006, the assessment of the goods imported by a u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were meant for import in a unit in SEZ in the said case Commissioner of Customs of Air Cargo New Customs of New Delhi did not have jurisdiction. He has further submitted that similarly the present Original Authority also did not have jurisdiction to decide the present case since the goods were imported by unit located in SEZ, Noida. 4. Heard the learned AR who is agreed that said final or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r this reason also, the impugned orders are not sustainable. 6. Following our earlier decision we hold that the Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to import of above state three consignments by the importer who was a unit located in SEZ, Noida. We, therefore, set aside both the impugned orders and allow all the appeals. (Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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