https://www.taxtmi.com/caselaws?id=375949 EPCG compliance requires the licence holder to fulfil the export obligation within the stipulated period and to produce the prescribed export documents, including a Bill of Export for supplies to an SEZ unit. The Bill of Export, together with the endorsed Bill of Export and ARE-1, functions as documentary proof that the goods were received in the SEZ and treated as deemed exports. Where these mandatory requirements are not shown to be met, the export obligation cannot be regarded as discharged, and rejection of the claim with consequential penalty is justified. en-us Fri, 22 Feb 2019 00:00:00 +0530 Thu, 20 Jun 2019 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375949 EPCG compliance requires the licence holder to fulfil the export obligation within the stipulated period and to produce the prescribed export documents, including a Bill of Export for supplies to an SEZ unit. The Bill of Export, together with the endorsed Bill of Export and ARE-1, functions as documentary proof that the goods were received in the SEZ and treated as deemed exports. Where these mandatory requirements are not shown to be met, the export obligation cannot be regarded as discharged, and rejection of the claim with consequential penalty is justified. Case-Laws Customs Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375949