https://www.taxtmi.com/caselaws?id=381831 Supplies to a Special Economic Zone may qualify for export benefit and EPCG redemption even if a bill of export is not produced, where contemporaneous documents otherwise establish the export. The Bombay High Court followed its earlier view that the absence of a bill of export, by itself, is not a valid ground to deny relief, and treated the issue as covered by prior decisions that had attained finality. The Court also noted that the separate objection regarding the revised form had been cured. On that basis, denial of EPCG redemption was set aside and relief was granted. en-us Thu, 13 Jun 2019 00:00:00 +0530 Wed, 13 Nov 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381831 Supplies to a Special Economic Zone may qualify for export benefit and EPCG redemption even if a bill of export is not produced, where contemporaneous documents otherwise establish the export. The Bombay High Court followed its earlier view that the absence of a bill of export, by itself, is not a valid ground to deny relief, and treated the issue as covered by prior decisions that had attained finality. The Court also noted that the separate objection regarding the revised form had been cured. On that basis, denial of EPCG redemption was set aside and relief was granted. Case-Laws Customs Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381831