DRI cannot inspect or seize goods relating to units situated in SEZ

Divine Chemtee Ltd. Vs Principal Commissioner of Customs and Ors. (Andhra Pradesh High Court) Facts- The petitioner is a private limited company registered as a unit of Special Economic Zone (SEZ) with the Visakhapatnam Special Economic Zone (VSEZ). The petitioner imported four consignments and stored the material in the bonded warehouse. The petitioner undertook certain operations on its imported consignments in order to export the same. The petitioner thereafter filed a shipping bill with VSEZ for export of the consignment of Bio Diesel. The officers of DRI visited the bonded warehouse and d...