https://www.taxtmi.com/highlights?id=52335 Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be shifted to the Authorities in such cases to retrospectively determine if the petitioner had otherwise complied with all conditions of Advance Authorization. - HC en-us Sat, 14 Mar 2020 13:16:23 +0530 Sat, 14 Mar 2020 13:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52335 Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be shifted to the Authorities in such cases to retrospectively determine if the petitioner had otherwise complied with all conditions of Advance Authorization. - HC Highlights Customs Sat, 14 Mar 2020 13:16:23 +0530 https://www.taxtmi.com/highlights?id=52335