https://www.taxtmi.com/caselaws?id=291476 Contemporaneous, officially endorsed documents can substantiate supplies to a SEZ unit under advance authorisation even where a bill of export was not filed. The court treated the omission as a procedural defect because the ARE-1 forms, Certificates of Receipt of Supply, and related purchase and invoice details sufficiently correlated the supplies with the authorisations and showed that no drawback had been claimed. On that basis, the rejection of relaxation was set aside and the matter was remitted for fresh consideration of redemption of the advance authorisations. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 11 Nov 2020 19:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291476 Contemporaneous, officially endorsed documents can substantiate supplies to a SEZ unit under advance authorisation even where a bill of export was not filed. The court treated the omission as a procedural defect because the ARE-1 forms, Certificates of Receipt of Supply, and related purchase and invoice details sufficiently correlated the supplies with the authorisations and showed that no drawback had been claimed. On that basis, the rejection of relaxation was set aside and the matter was remitted for fresh consideration of redemption of the advance authorisations. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291476