Section 3: In the principal rules, after rule 78, the following rule shall be inserted, namely

Amendment to Rules, 2006Central Rules · 2005

“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.

Where this provision sits

Act	Amendment to Rules, 2006
Section	3
Marginal note	In the principal rules, after rule 78, the following rule shall be inserted, namely
Jurisdiction	Central
Status	In force as published by the source

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