amendment in Special Economic Zones Rules 2006 with regard to Refund, Demand,

ya aprarere: wenat arreparet Meee, Aes, ‘oO:‘iid Haniaes aA, HHA ALINE,. BES, TONTA- 370 421 > : OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS: CUSTOM HOUSE, MUNDRA PORT, KUTCH, GUJARAT- 370 421. PHONE : 02838-271029 FAX: 271162

PUBLIC NOTICE- 12/2016

Subject: - Amendment in Special Economic Zones Rules 2006 with regard to Refund, Demand, Adjudication, Review, Appeal and Audit. Attention ofall the trade and industries is invited to the amendment made vide GSR 772 (E) dated 05.08.2016 in Special Economic Zones Rules 2006. by the Department of Commerce, Ministry of Commerce and Industry, with regard to Refund, Demand, Adjudication, Review, Appeal and Audit. These rules may be called the Specific Economic Zones Rules (Amendment) Rules, 2016.

• 2, The amendments made in these rules are as under:(i) 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.” (ii) In the principal rules, after rules 78. the following rules shall be inserted namely:“79 Audit in Special Economic Zones for indirect taxes — All the authorized operations

issued there under.” (ii) In the principal rules, after rules 78. the following rules shall be inserted namely:“79 Audit in Special Economic Zones for indirect taxes — All the authorized 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.”

• 3. All the Trade Associations/ Chamber of Commerce and Members of Regional Advisory

• Committee and Custom House Agerits Association are requested to publicize the contents of this Public Notice among their Member/ Constituents, for their information and necessary action. | cht edt aire Vest) edt aire Vest) aire Vest) Vest)

cht edt aire Vest) edt aire Vest) aire Vest) Vest) (P. V. R. REDDY) Were MTF? /Principal Commissioner, Date: 27th September, 2016

F. No. VIII/48-12/PN/AG/CHM/2016-17

Copy to: 1. The Chief Commissioner of Customs, Gujarat Zone, Ahmedabad. 2. The Development Commissioner;APSEZ, Mundra. 3. The Additional/Joint Commissioners. Custom House, Mundra. 4. All Deputy/Assistant Commissioners, Custom House Mundra. 5. The Shipping Agents Association, Mundra/ Kandla 6. The Container Freight Station Association, Mundra/Kandla. 7. CB Association, Mundra/ Kandla. 8 M/s MICT, Terminal, Mundra. 9. M/s Adani Port & Special Economic Zone Ltd., Mundra. 10. Notice Board. 11. Guard File.