TMI BlogAppropriate authority for sanction and disbursement of drawback claims on supplies made by domestic Tariff Area (DTA) units to units located in Special Economic Zone (SEZ)X X X X Extracts X X X X X X X X Extracts X X X X ..... DIST. RAIGAD, MAHARASHTRA 400 707. F. No. S/12-Gen-179/2014-15 AM(X) Date: 21.04.2015 PUBLIC NOTICE NO. 32/2015 Sub. : Appropriate authority for sanction and disbursement of drawback claims on supplies made by domestic Tariff Area (DTA) units to units located in Special Economic Zone (SEZ) regarding. Attention of all Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 and the SEZ Rules, 2003 and SEZ Regulations 2003 issued thereunder have since been made inoperative and replaced by SEZ Act, 2005 which came into effect on 10.2.2006 and the SEZ Rules, 2006 notified by the Ministry of Commerce and Industry on 10.2.2006. Section 26(d) of the SEZ Act, 2005 provides that every Developer and entrepreneur shall be entitled to drawback on goods brought from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner /Assistant Commissioner of Customs posted in the SEZ. 4. In view of the above, it is clarified that wherever admissible, drawback claims in respect of supplies made by DTA units to units or Developers in SEZ will not be processed or sanctioned by the Customs formations. The Specified Officer posted in an SEZ is the appropriate authority for granting drawback in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment Commissioner and the Specified Officer of the SEZ. All the Trade Associations/Chamber of Commerce/Members of Regional Advisory Committees and Custom House Agents Association are requested to publicize the contents of this Public Notice among their members/constituents Sd/- (S.H. HASAN) Principal Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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