**Executive Summary:**
This document comprises three notifications issued by the Ministry of Commerce and Industry on August 5, 2016, concerning Special Economic Zones. The notifications specify offenses under the Customs Act of 1962, the Central Excise Act of 1944, and the Finance Act of 1994 that are considered offenses under the Special Economic Zones Act of 2005. It also designates enforcement officers and authorises jurisdictional Customs Commissioners and Commissioners of Central Excise to carry out investigations within Special Economic Zones.
**Key Points / Main Content:**
* **Notification S.O. 2665E: Offences Under Special Economic Zones Act**
* Specifies offenses under the following acts as offenses under the Special Economic Zones Act of 2005:
* The Customs Act, 1962: Sections 28, 28AA, 28AAA, 74, 75, 111, 113, 115, 124 and 135.
* The Central Excise Act, 1944: Sections 9 and 9AA, 11, 11A and 11AA.
* The Finance Act, 1994: Sections 73, 73A, 73B, 75, 76, 89 and 91.
* **Notification S.O. 2666E: Authorisation of Enforcement Officers**
* Authorises the Additional Director General, Directorate of Revenue Intelligence for offences under the Customs Act, 1962.
* Authorises the Additional Director General, Directorate General of Central Excise Intelligence for offences under the Central Excise Act, 1944 and the Finance Act, 1994.
* Authorised officers may conduct investigations, inspections, searches, or seizures in Special Economic Zones.
* Details of actions initiated under subsection 3 of section 21 of the Act must be communicated to the Joint Secretary in charge of Special Economic Zones Division in the Department of Commerce immediately, and no later than seven days after initiation.
* **Notification S.O. 2667E: Authorisation of Jurisdictional Commissioners**
* Authorises the jurisdictional Customs Commissioner for offences under the Customs Act, 1962.
* Authorises the Commissioner of Central Excise for offenses under the Central Excise Act, 1944 and the Finance Act, 1994.
* Authorised officers may conduct investigations, inspections, searches, or seizures in Special Economic Zones or Units.
* Prior intimation to the Development Commissioner concerned is required before such actions.
**Impact Analysis:**
* **Special Economic Zones (SEZ) Developers and Units:**
* *Impact:* Increased scrutiny and potential for investigation, inspection, search, or seizure activities related to offenses under the specified Acts.
* *Action Required:* Ensure compliance with the Customs Act, Central Excise Act, and Finance Act to avoid potential penalties and legal action.
* **Enforcement Officers (Additional Director General, Directorate of Revenue Intelligence and Additional Director General, Directorate General of Central Excise Intelligence):**
* *Impact:* Expanded authority to investigate and take action against offenses within Special Economic Zones.
* *Action Required:* Conduct investigations, inspections, searches, or seizures in Special Economic Zones or Units. Initiate action and intimate the details of any action initiated under subsection 3 of section 21 of the Act to the Joint Secretary in charge of Special Economic Zones Division in the Department of Commerce immediately and in any case not later than seven days of initiation of any action.
* **Jurisdictional Customs Commissioners and Commissioners of Central Excise:**
* *Impact:* Authority to investigate and take action against offenses within Special Economic Zones, subject to prior notification.
* *Action Required:* Conduct investigations, inspections, searches, or seizures in Special Economic Zones or Units with prior intimation to the Development Commissioner concerned.
* **Department of Commerce (Joint Secretary in charge of Special Economic Zones Division):**
* *Impact:* Responsible for receiving and monitoring details of actions initiated by enforcement officers within Special Economic Zones.
* *Action Required:* Monitor and review the actions initiated by enforcement officers in SEZs, ensuring compliance with the legal framework.
* **Development Commissioners:**
* *Impact:* Need to be informed before Jurisdictional Customs Commissioners and Commissioners of Central Excise conduct investigations in SEZs.
* *Action Required:* Maintain records of investigation.
Key Entities Referenced
Special Economic Zones Act, 2005: An Indian legislation concerning the establishment, development, and management of Special Economic Zones.
Customs Act, 1962: An Indian law that regulates the import and export of goods, imposing customs duties and taxes.
Central Excise Act, 1944: An Indian law that governs the levy and collection of excise duties on goods manufactured in India.
Finance Act, 1994: An Indian law that introduced service tax and made amendments to various financial regulations.
Ministry of Commerce and Industry: A ministry of the Government of India responsible for formulating and implementing policies related to commerce, industry and trade.
Department of Commerce: A department under the Ministry of Commerce and Industry, Government of India.
Directorate of Revenue Intelligence: An intelligence agency of the Indian Government responsible for combating smuggling and tax evasion.
Directorate General of Central Excise: A government agency responsible for the administration of central excise duties in India.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 1990] ubZ fnYyh] eaxyokj] vxLr 9] 2016@Jko.k 18] 1938
No. 1990] NEW DELHI, TUESDAY, AUGUST 9, 2016/SRAVANA 18, 1938
वािण(cid:6996)य और उ(cid:7378)ोग म(cid:7074)ं ालय
(वािण(cid:6996)य िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 5 अग(cid:7021)त, 2016
का.आ. 2665(अ).—के(cid:7008) (cid:7076)ीय सरकार िवशेष आ(cid:7414)थक जोन अिधिनयम, 2005 (2005 का 28) (िजसे एत(cid:7006)प(cid:7019) चात
उ(cid:6989) त अिधिनयम कहा गया ह)ै क(cid:7409) धारा 21 क(cid:7409) उप-धारा (1) (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करते (cid:7263)ए, सीमा श(cid:7016)ु क अिधिनयम,
1962 (1962 का 52), क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधिनयम, 1944 (1944 का 1) और िव(cid:7004) त अिधिनयम, 1994 (1994 का 32)
क(cid:7409) िन(cid:7013) निलिखत धारा(cid:7312) के अतं ग(cid:6981)त अतं (cid:7414)व(cid:7020) ट अपराध(cid:7298) को एतद्(cid:7367)ारा इस अिधिनयम के अतं ग(cid:6981)त अपराध(cid:7298) के (cid:7272)प म(cid:7286) अिधसूिचत
करती ह:ै-
सीमाश(cid:7016)ु क अिधिनयम, 1962
1. धारा 28, 28कक और 28ककक
2. धारा 74 और 75
3. धारा 111
4. धारा 113
5. धारा 115
6. धारा 124
7. धारा 135
8. धारा 104
3941 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
क(cid:7286)(cid:7076)ीय उ(cid:7004)प ाद श(cid:7016)ु क अिधिनयम, 1944
9. धारा 9
10. धारा 9कक
11. धारा 11, 11क और 11कक
िव(cid:7004)त अिधिनयम, 1994
12. धारा 73, 73क, 73ख और 75
13. धारा 76
14. धारा 89
15. धारा 91
[फा. सं. सी.1/1/2009-एसईजेड]
आलोक वध(cid:6981)न चतुव(cid:7287)दी,अपर सिचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 5th August, 2016
S.O. 2665(E).—In exercise of the powers conferred by sub-section (1) of section 21 of
the Special Economic Zones Act, 2005 (28 of 2005) (hereinafter referred as the Act), the
Central Government hereby, notifies the offences contained in the under-mentioned sections
of the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) and the
Finance Act, 1994 (32 of 1994) as offences under the Act:-
The Customs Act, 1962
1.(cid:32) Section 28, 28AA and 28AAA
2.(cid:32) Section 74 and 75
3.(cid:32) Section 111
4.(cid:32) Section 113
5.(cid:32) Section 115
6.(cid:32) Section 124
7.(cid:32) Section 135
8.(cid:32) Section 104¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
The Central Excise Act, 1944
9.(cid:32) Section 9
10.(cid:32) Section 9AA
11.(cid:32) Section 11, 11A and 11AA
The Finance Act, 1994
12.(cid:32) Section 73, 73A, 73B and 75
13.(cid:32) Section 76
14.(cid:32) Section 89
15.(cid:32) Section 91
[F. No. C.1/1/2009-SEZ]
ALOK VARDHAN CHATURVEDI, Addl. Secy.
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 5 अग(cid:7021)त, 2016
का.आ. 2666(अ).—के(cid:7008) (cid:7076)ीय सरकार, िवशेष आ(cid:7414)थक जोन अिधिनयम, 2005 (2005 का 28) (िजसे एत(cid:7006)प(cid:7019) चात
अिधिनयम कहा गया ह)ै क(cid:7409) धारा 21 क(cid:7409) उप-धारा (2) और धारा 22 के दसू रे परंतुक (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करते (cid:7263)ए,
िवशेष आ(cid:7414)थक जोन म (cid:7286) (cid:7408)कसी अिधसूिचत अपराध अथवा (cid:7408)कए गए अथवा (cid:7408)कए जाने के िलए स(cid:7013) भािवत अपराध(cid:7298) के सबं ंध म (cid:7286)
सीमाशु(cid:7016) क अिधिनयम, 1962 (1962 का 52) के तहत अपराध(cid:7298) के िलए अपर महािनदेशक, राज(cid:7021) व आसूचना िनदशे ालय तथा
क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधिनयम,1944 (1944 का 1) और िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) के तहत अपराध(cid:7298) के िलए
अपर महािनदशे क, क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क आसूचना महािनदेशालय को एतद(cid:7367)् ारा (cid:7079)वत(cid:6981)न अिधका(cid:7407)रय(cid:7298) के (cid:7272)प म (cid:7286)(cid:7079)ािधकृत करती ह।ै
यह (cid:7079)वत(cid:6981)न अिधकारी िलिखत म(cid:7286) दज(cid:6981) कराए गए कारण(cid:7298) के िलए, िवशेष आ(cid:7414)थक जोन अथवा इकाई म (cid:7286) अ(cid:7008) वेषण, िनरी(cid:6979)ण,
तलाश अथवा अिभ(cid:7061)हण कर सकते ह (cid:7289)और वह तुरंत और (cid:7408)कसी भी मामल े म(cid:7286) कार(cid:6981)वाई के आरंभ (cid:7408)कए जान े के सात (cid:7408)दन अप(cid:7019)च ात
वािण(cid:6996) य िवभाग म(cid:7286) िवशेष आ(cid:7414)थक जोन (cid:7079)भाग के (cid:7079)भारी संय(cid:6989)ु त सिचव को अिधिनयम क(cid:7409) धारा 21 क(cid:7409) उप-धारा (3) के अंतगत(cid:6981)
आरंभ क(cid:7409) गई (cid:7408)कसी कार(cid:6981)वाई के िववरण क(cid:7409) संसूिचत देगा।
[फा. सं. सी.1/1/2009-एसईजेड]
आलोक वध(cid:6981)न चतुव(cid:7287)दी, अपर सिचव
NOTIFICATION
New Delhi, the 5th August, 2016
S.O. 2666(E).—In exercise of the powers conferred by sub-section (2) of section 21
and second proviso to section 22 of the Special Economic Zones Act, 2005 (28 of 2005)
(hereinafter referred as the Act), the Central Government hereby authorises the Additional
Director General, Directorate of Revenue Intelligence for offences under the Customs Act,
1962 (52 of 1962) and the Additional Director General, Directorate General of Central Excise4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Intelligence for offences under the Central Excise Act, 1944 (1 of 1944) and the Finance Act,
1994 (32 of 1994) to be the enforcement officer(s) in respect of any notified offence or
offences committed or likely to be committed in a Special Economic Zone. The enforcement
officer(s), for the reasons to be recorded in writing, may carry out the investigation, inspection,
search or seizure in the Special Economic Zone or Unit and shall intimate the details of any
action initiated under sub-section (3) of section 21 of the Act to the Joint Secretary in charge of
Special Economic Zones Division in the Department of Commerce immediately and in any
case not later than seven days of initiation of any action.
[F. No. C.1/1/2009-SEZ]
ALOK VARDHAN CHATURVEDI, Addl. Secy.
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 5 अग(cid:7021)त, 2016
का.आ. 2667(अ).—के(cid:7008) (cid:7076)ीय सरकार, िवशेष आ(cid:7414)थक जोन अिधिनयम, 2005 (2005 का 28) (िजसे एत(cid:7006)प(cid:7019) चात
अिधिनयम कहा गया ह)ै क(cid:7409) धारा 22 (cid:7367)ारा (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करते (cid:7263)ए, सीमाशु(cid:7016) क अिधिनयम, 1962 (1962 का 52)
के अधीन अपराध(cid:7298) के िलए अिधका(cid:7407)रता वाल े सीमाशु(cid:7016) क आयु(cid:6989) त और क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क अिधिनयम, 1944 (1944 का 1)
तथा िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) और अिधिनयम के अंतग(cid:6981)त अिधसूिचत अपराध(cid:7298) के संबंध म (cid:7286) क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क
आयु(cid:6989) त को संबंिधत िवकास आयु(cid:6989) त को पूव(cid:6981) सूचना देत े (cid:7263)ए िलिखत म (cid:7286) दज (cid:6981) (cid:7408)कए गए कारण(cid:7298) के िलए िवशेष आ(cid:7414)थक जोन या
इकाई म(cid:7286) अ(cid:7008) वेषण, िनरी(cid:6979)ण, तलाश या अिभ(cid:7061)हण के िलए (cid:7079)ािधकृत करती ह।ै
[फा. सं. सी.1/1/2009-एसईजेड]
आलोक वध(cid:6981)न चतुव(cid:7287)दी, अपर सिचव
NOTIFICATION
New Delhi, the 5th August, 2016
S.O. 2667(E).—In exercise of the powers conferred by section 22 of the Special
Economic Zones Act, 2005 (28 of 2005) (hereinafter referred as the Act), the Central
Government authorises the jurisdictional Customs Commissioner, in respect of offences under
the Customs Act, 1962 (52 of 1962) and Commissioner of Central Excise in respect of offences
under the Central Excise Act, 1944 (1 of 1944) and the Finance Act, 1994 (32 of 1994) and
notified under the Act, for the reasons to be recorded in writing, to carry out the investigation,
inspection, search or seizure in a Special Economic Zone or Unit with prior intimation to the
Development Commissioner, concerned.
[F. No. C.1/1/2009-SEZ]
ALOK VARDHAN CHATURVEDI, Addl. Secy.
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.