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The quality of land seismic data is often significantly impacted by the near-surface layers, which exhibit complex heterogeneity at various scales. To better understand the corresponding effects in the wavefield, realistic seismic modelling is often considered as a tool of choice. This requires a realistic geological model of the near-surface itself and an efficient modeling engine that can accurately simulate seismic responses in the presence of highly heterogeneous near-surface layers and complex topography. In this study, we discuss the advantages of the spectral elements method for this task and present its implementation and application for realistic seismic modeling that captures the rugged topography variations and meter-scale heterogeneity contrasts driven by facies in the Late Jurassic carbonate strata of the Middle East, both in 2D and 3D. This research enhances our understanding of the complexities and unique characteristics observed in real seismic wavefields recorded on land, providing a foundation for the development and testing of innovative acquisition geometries and data processing algorithms and workflows.