SEZ export proof by corroborative evidence can support discharge of obligations despite absence of assessed bill of export.

Refusal to relax the requirement of an assessed bill of export for proving discharge of export obligations for SEZ supplies was held unsustainable where reliable corroborative evidence, including ARE-1, otherwise established the supplies. The analysis states that absence of the assessed bill alone does not justify denial of Export Obligation Discharge Certificates if export compliance is otherwise proved, and no distinguishing facts warranted a different approach. On that basis, the impugned orders were set aside and the respondents were directed to issue the discharge certificates and redeem the Advance Authorizations.

---

---

Issues: Whether refusal to relax the requirement of an assessed copy of the bill of export for proving discharge of export obligations in respect of supplies made to a SEZ, and consequent refusal to issue Export Obligation Discharge Certificates, was sustainable when other corroborative evidence such as ARE-1 was produced.

Analysis: The petition challenged the Policy Relaxation Committee's refusal under paragraph 2.5 of the Foreign Trade Policy 2009-14 to accept proof of SEZ supplies in the absence of an assessed bill of export. The Court noted that an identical question had already been answered on similar facts, where it was held that non-production of the assessed bill of export does not by itself establish failure to discharge export obligations if the supplies to the SEZ are otherwise proved by reliable evidence. No distinguishing feature was shown to justify a different view.

Conclusion: The refusal to grant relaxation was unsustainable. The impugned orders were set aside and the respondents were directed to issue the Export Obligation Discharge Certificates and redeem the Advance Authorizations.

Final Conclusion: The petitioner succeeded and obtained relief against the denial of export obligation discharge on the basis of alternative proof of SEZ supplies.

Ratio Decidendi: Where export obligation in respect of SEZ supplies is otherwise established by reliable corroborative evidence, absence of an assessed copy of the bill of export alone cannot justify refusal of relaxation or denial of discharge certificates.

---