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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether refusal to relax export obligation under paragraph 2.5 of the Foreign Trade Policy 2009-14 solely for non-production of the assessed bill of export for supplies made to SEZ units was sustainable.
Analysis: The challenge was to the minutes of meeting and the review order rejecting relaxation only because the assessed bill of export was not produced. The Court noted that the issue had already been decided in earlier decisions of the same Court, where it was held that non-production of the assessed bill of export would not by itself defeat discharge of export obligation if the supplies to SEZ were otherwise established through ARE-1 documents. On the facts before it, the petitioner had established that the supplies were made to SEZ units, and no distinguishing feature was shown by the respondents.
Conclusion: The refusal to relax export obligation was unsustainable and the impugned orders were liable to be set aside in favour of the petitioner.
Final Conclusion: The petitioner was entitled to issuance of the Export Obligation Discharge Certificate and redemption of the Advance Authorizations.
Ratio Decidendi: Proof of actual supplies to SEZ units can establish discharge of export obligation, and mere absence of the assessed bill of export is not decisive where such supplies are otherwise proved.
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