MINISTRY OF COMMERCE AND
INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 5th August, 2016
G.S.R. 772(E).— In exercise
of the powers conferred by section 55 of the Special Economic Zones Act, 2005,
the Central Government hereby makes the following rules further to amend the
Special Economic Zones Rules, 2006,
namely:-
1. Short title and
commencement: -
(1) These rules may be called the Special Economic Zones Rules (Amendment)
Rules, 2016.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Special Economic Zone Rules, 2006 (herein after referred to as the
principal rules) in rule 47, after sub-rule (4), the following sub-rule shall be
inserted, namely: -
“(5) Refund, Demand, Adjudication, Review and Appeal with regard to matters
relating to authorised 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 or the
notifications issued there under.”.
3. In the principal rules, after rule 78, the following rule shall be inserted,
namely: -
“79. Audit in Special Economic Zones for indirect taxes- All the authorised
operations under Special Economic Zones Act, 2005 and transactions relating
thereto in Special Economic Zones and Units in the Special Economic Zones shall
be audited by the Customs officers from a panel drawn by the Jurisdictional
Development Commissioner in consultation with the Jurisdictional Chief
Commissioner of Customs and Central Excise.”.
[F.No. D. 6/40/2012-SEZ]
ALOK VARDHAN CHATURVEDI, Addl. Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary vide number G.S.R. 54(E), dated the 10th February, 2006 and last amended vide G.S.R. 627(E) dated the 6th August, 2015.