https://www.taxtmi.com/caselaws?id=385630 The court set aside an order rejecting a petitioner's claim of fulfilling export obligations under an Advance Authorization due to a deficiency in the bill of export. The court emphasized the acceptance of alternative documents as proof of export, directing the issuance of an export obligation discharge certificate and redemption of the Authorization. Additionally, the court allowed the petitioner to submit a hard copy application for a Merchandise Export from India Scheme (MEIS) scrip despite being on the Denied Entity List, emphasizing fair assessment by authorities. The decision underscored the importance of considering alternative evidence and procedural fairness in evaluating entitlements under relevant schemes. en-us Fri, 30 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385630 The court set aside an order rejecting a petitioner's claim of fulfilling export obligations under an Advance Authorization due to a deficiency in the bill of export. The court emphasized the acceptance of alternative documents as proof of export, directing the issuance of an export obligation discharge certificate and redemption of the Authorization. Additionally, the court allowed the petitioner to submit a hard copy application for a Merchandise Export from India Scheme (MEIS) scrip despite being on the Denied Entity List, emphasizing fair assessment by authorities. The decision underscored the importance of considering alternative evidence and procedural fairness in evaluating entitlements under relevant schemes. Case-Laws Customs Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385630