https://www.taxtmi.com/caselaws?id=368151 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. en-us Thu, 27 Sep 2018 00:00:00 +0530 Fri, 22 Mar 2019 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368151 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. Case-Laws Customs Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368151