**Executive Summary:**
This notification, dated August 5, 2016, introduces amendments to the Special Economic Zones Rules, 2006. It outlines rules related to refunds, demands, adjudication, review, and appeals concerning authorized operations under the Special Economic Zones Act, 2005, and introduces provisions for audits in Special Economic Zones for indirect taxes. The amendments take effect on the date of publication in the Official Gazette.
**Key Points / Main Content:**
* **Amendments to the Special Economic Zones Rules, 2006**
* These rules may be called the Special Economic Zones Rules Amendment Rules, 2016.
* These rules shall come into force on the date of their publication in the Official Gazette.
* **Refunds, Demands, Adjudication, Review, and Appeal**
* Rule 47 of the Special Economic Zone Rules, 2006 is amended to include provisions for refund, demand, adjudication, review, and appeal related to authorized operations, transactions, and goods/services under the Special Economic Zones Act, 2005.
* These processes will be handled by Jurisdictional Customs and Central Excise Authorities, following regulations in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994, including related rules and notifications.
* **Audit in Special Economic Zones**
* A new rule 79 is inserted, mandating audits for all authorized operations and related transactions within Special Economic Zones and Units.
* Customs officers will conduct these audits from a panel selected by the Jurisdictional Development Commissioner, in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise.
**Impact Analysis:**
* **Jurisdictional Customs and Central Excise Authorities**
* *Impact:* Responsible for handling refunds, demands, adjudication, review, and appeals related to authorized operations under the Special Economic Zones Act, 2005.
* *Action Required:* Implement procedures in accordance with the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994, and related rules/notifications.
* **Special Economic Zones and Units**
* *Impact:* Subject to audits of authorized operations and transactions by Customs officers.
* *Action Required:* Cooperate with audit processes and ensure compliance with indirect tax regulations.
* **Jurisdictional Development Commissioner and Jurisdictional Chief Commissioner of Customs and Central Excise**
* *Impact:* Responsible for forming a panel of Customs officers for conducting audits in Special Economic Zones.
* *Action Required:* Collaborate to create and maintain a panel of qualified Customs officers for audit purposes.
Key Entities Referenced
Special Economic Zones Act, 2005: An act of the Indian Parliament concerning special economic zones in India. This act is mentioned in the context of authorized operations, transactions, and goods and services related to it.
Special Economic Zones Rules, 2006: Rules pertaining to the Special Economic Zones Act, 2005. The policy text contains amendments to these rules.
Customs Act, 1962: An act related to customs regulations, mentioned in the context of refund, demand, adjudication, review, and appeal matters relating to authorized operations under Special Economic Zones Act, 2005.
Central Excise Act, 1944: An act related to central excise duties, mentioned in the context of refund, demand, adjudication, review, and appeal matters relating to authorized operations under Special Economic Zones Act, 2005.
Finance Act, 1994: An act related to finance, mentioned in the context of refund, demand, adjudication, review, and appeal matters relating to authorized operations under Special Economic Zones Act, 2005.
Ministry of Commerce and Industry: The Indian government ministry responsible for the Department of Commerce, which issued the notification.
Department of Commerce: The department under the Ministry of Commerce and Industry that issued the notification related to amendments in Special Economic Zones Rules.
New Delhi: The location where the notification was issued.
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अअअअििििधधधधससससचचूूचचूू ननननाााा
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2. िवशेष आ(cid:7)थक जोन िनयम, 2006 म (cid:2) (िजसे इसम (cid:2) इसके प+च ात् मलू िनयम कहा गया ह)ै के िनयम 47 म,(cid:2) उप–िनयम (4)
के प+ चात ,् िन(cid:27) निलिखत उप–िनयम अ- त:. थािपत /कया जाएगा, अथात(cid:29) ्:-
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संबंिधत मामल(cid:21) के संबंध म (cid:2) (cid:13)ितदाय, मांग, -य ायिनण(cid:29)यन, पनु (cid:7)वलोकन और अपील सीमा शु7क अिधिनयम, 1962,
क(cid:2)(cid:3)ीय उ(cid:15) पाद-शु7 क अिधिनयम, 1944 और िव(cid:15)त अिधिनयम 1994 तथा उसके अधीन बनाए गए िनयम(cid:21) या जारी
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(cid:13)ािधका>रय(cid:21) (cid:10)ारा क(cid:9) जाएगी।” ।
3910 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. मलू िनयम म,(cid:2) िनयम 78 के प+ चात् िन(cid:27) निलिखत िनयम अतं :.थ ािपत /कया जाएगा अथा(cid:29)त ् :-
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[फा. सं. – डी -6/40/2012- एसईजेड]
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ननननोोोोटटटट:::: मलू िनयम भारत के राजप%, असाधारण म (cid:2) सा.का.िन.सं. 54(अ), तारीख 10 फरवरी, 2006 (cid:10)ारा (cid:13)कािशत /कए गए
थे और सा.का.िन. 627(अ), तारीख 6 अग.त , 2015 (cid:10)ारा अंितम संशोधन /कया गया ।
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.