Circular No.ES/208 / 2016-17 December 2, 2016
To: Members of the Council
Sub: - Procedure 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)
Dear Member,
This is to inform you that the Office of the Commissioner of Customs, JNCH (Nhava Sheva) has issued Public Notice no.162 /2016 dated 30.11.2016 inviting attention of all unit holders located in SEZ’s within the Jurisdiction of JNCH, Customs Brokers, Importers, Exporters, Shipping Lines/ Shipping Agents, Members of the Trade and all stakeholders.
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 by the Jurisdictional Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944 and the Finance Act, 1994 and the rules made there under of the notification issued there under.”
Members may kindly refer to the procedures of Refund, Demand, Adjudication, Review and Appeal of cases pertaining to the Units located in SEZ‟s within the Jurisdiction of JNCH and make note of the same.
Thanking you,
V. ANIL KUMAR
EXECUTIVE DIRECTOR
