https://www.taxtmi.com/caselaws?id=435950 A relaxation under Policy Circular No. 7/2002 for third party exports was available only if the relevant shipping bills showed both the third party's name and the EPCG licence holder's name. The authorities considered the petitioner's documents and found that this mandatory condition was not established, despite opportunities to produce compliant shipping bills. In an exemption scheme, relief cannot be granted on incomplete supporting material, and the claimed exemption therefore failed. The request for consequential relief was rejected because compliance with the stipulated shipping-bill particulars was not proved. en-us Fri, 10 Mar 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435950 A relaxation under Policy Circular No. 7/2002 for third party exports was available only if the relevant shipping bills showed both the third party's name and the EPCG licence holder's name. The authorities considered the petitioner's documents and found that this mandatory condition was not established, despite opportunities to produce compliant shipping bills. In an exemption scheme, relief cannot be granted on incomplete supporting material, and the claimed exemption therefore failed. The request for consequential relief was rejected because compliance with the stipulated shipping-bill particulars was not proved. Case-Laws Customs Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435950