https://www.taxtmi.com/caselaws?id=393181 Bills of Export were treated as the prescribed document for supplies to an SEZ unit, and the procedural requirement could not be waived on the facts presented. The petitioners sought condonation of their failure to generate and file Bills of Export for goods supplied against export obligation, but the Court found that the relevant verification of actual receipt was unavailable because the SEZ unit was not impleaded as a necessary party. The Bombay High Court precedent relied on was distinguished since that case had supporting certificates from the Central Excise authority and the SEZ officer, which were absent here. No writ interference was warranted and the request for relaxation was rejected. en-us Sat, 29 Feb 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393181 Bills of Export were treated as the prescribed document for supplies to an SEZ unit, and the procedural requirement could not be waived on the facts presented. The petitioners sought condonation of their failure to generate and file Bills of Export for goods supplied against export obligation, but the Court found that the relevant verification of actual receipt was unavailable because the SEZ unit was not impleaded as a necessary party. The Bombay High Court precedent relied on was distinguished since that case had supporting certificates from the Central Excise authority and the SEZ officer, which were absent here. No writ interference was warranted and the request for relaxation was rejected. Case-Laws Customs Sat, 29 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393181