Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Supplies from the Domestic Tariff Area to an SEZ unit were treated as deemed exports under the FTP, so the entitlement to EPCG export benefits had to be tested under Chapter 8 of the FTP rather than by a narrow reading of the SEZ Act. The Court held that Section 2(m)(ii) and Section 53 of the SEZ Act, and Rule 30 of the SEZ Rules, did not extinguish FTP benefits or make Bills of Export the only proof of export obligation. Invoices together with bank realisation certificates were sufficient evidence of compliance, and the review petition failed because absence of Bills of Export alone could not defeat the claim.
Supplies from the Domestic Tariff Area to an SEZ unit were treated as deemed exports under the FTP, so the entitlement to EPCG export benefits had to be tested under Chapter 8 of the FTP rather than by a narrow reading of the SEZ Act. The Court held that Section 2(m)(ii) and Section 53 of the SEZ Act, and Rule 30 of the SEZ Rules, did not extinguish FTP benefits or make Bills of Export the only proof of export obligation. Invoices together with bank realisation certificates were sufficient evidence of compliance, and the review petition failed because absence of Bills of Export alone could not defeat the claim.
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