Customs officers have no jurisdiction to seize goods in SEZ

Shri Imran Ahmed Vs Commissioner of Customs (CESTAT Allahabad)

Appellants are located in Special Economic Zone and having a license to import the impugned goods. Therefore, relying on the decision of the Tribunal in the case of Morgan Tectronics Ltd. v. Commissioner of Customs, New Delhi [2015 (316) E.L.T. 276 (Tri.-Del.)], wherein the Tribunal has observed as under:-

“8. Moreover, in terms of the Section 53(1) of the SEZ Act, 2005, Please become a Premium member. If you are already a Premium member, login here to access the full content.