https://www.taxtmi.com/caselaws?id=368370 Actual supplies to SEZ units can establish discharge of export obligation under the Foreign Trade Policy where they are otherwise proved through ARE-1 documents, and mere non-production of the assessed bill of export is not ative. The Bombay HC held that refusal to grant relaxation solely on that ground was unsustainable because the petitioner had shown supplies to SEZ units and the respondents identified no distinguishing feature from earlier binding decisions. The impugned orders were liable to be set aside, and the petitioner was entitled to the Export Obligation Discharge Certificate and redemption of the Advance Authorizations. en-us Thu, 04 Oct 2018 00:00:00 +0530 Mon, 08 Oct 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368370 Actual supplies to SEZ units can establish discharge of export obligation under the Foreign Trade Policy where they are otherwise proved through ARE-1 documents, and mere non-production of the assessed bill of export is not ative. The Bombay HC held that refusal to grant relaxation solely on that ground was unsustainable because the petitioner had shown supplies to SEZ units and the respondents identified no distinguishing feature from earlier binding decisions. The impugned orders were liable to be set aside, and the petitioner was entitled to the Export Obligation Discharge Certificate and redemption of the Advance Authorizations. Case-Laws Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368370