Bills of Export for SEZ supplies were held mandatory, with waiver refused for lack of verification and necessary parties.

Bills of Export were treated as the prescribed document for supplies to an SEZ unit, and the procedural requirement could not be waived on the facts presented. The petitioners sought condonation of their failure to generate and file Bills of Export for goods supplied against export obligation, but the Court found that the relevant verification of actual receipt was unavailable because the SEZ unit was not impleaded as a necessary party. The Bombay High Court precedent relied on was distinguished since that case had supporting certificates from the Central Excise authority and the SEZ officer, which were absent here. No writ interference was warranted and the request for relaxation was rejected.

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Issues: Whether the petitioners were entitled to relaxation or waiver of the requirement of filing Bills of Export for supplies made to a Special Economic Zone unit and consequential discharge of export obligation.

Analysis: The petitioners sought relief against rejection of their request for condonation of the procedural lapse in not generating and filing Bills of Export for goods supplied to an SEZ unit. The legal framework relied upon required the supplier to furnish prescribed documents for fulfillment of export obligation, and the SEZ procedure treated Bill of Export as the relevant document for admission of goods supplied against export entitlements. The Court also noted that the petitioners had not impleaded the SEZ unit, which was a necessary party for verification of whether the goods were actually received. The earlier Bombay High Court decision relied upon by the petitioners was held distinguishable because, in that case, supporting certificates from the Central Excise authority and the SEZ officer were available, whereas no such verification existed here.

Conclusion: The petitioners were not entitled to the requested waiver or relaxation, and no interference was warranted in writ jurisdiction.

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