Administrative control over SEZ in other than port cities
The administrative control over EOUs and units in SEZ (EPZ) has been the cause of confusion for quite a long time. Board Circular No. 31/2003 – cus dated 7.4.2003 had clarified that the administrative control over the Special Economic Zones will be with the jurisdictional Commissioner of Customs. But Board has received representations that Special Economic Zones located at far flung areas face difficulty in commuting to Customs Offices which are away from the SEZs, for pursuing various customs related work. So Board now clarifies that in the port cities, the administrative control over the Special Economic Zones falling within the territorial jurisdiction of Commissioner of Customs shall be with the Commissioner of Customs. At other places, the administrative control over Special Economic Zones shall be with jurisdictional Commissioner of Central Excise.
CIRCULAR NO. , Dated: December 29, 2005