https://www.taxtmi.com/caselaws?id=757261 Supplies to an SEZ unit under an Advance Authorisation could be treated as discharge of export obligation where the Foreign Trade Policy treated such supplies as deemed exports and the competent authority had relaxed the Bill of Export requirement. The Court held that corroborative records such as ARE-1, jurisdictional endorsement, receipt evidence and payment proof could establish the supply, so non-filing of the Bill of Export was only a procedural lapse and not proof of non-fulfilment. It quashed the Policy Relaxation Committee's rejection and directed issuance of the Export Obligation Discharge Certificate, subject to verification of the supporting documents. en-us Fri, 16 Aug 2024 00:00:00 +0530 Wed, 21 Aug 2024 08:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757261 Supplies to an SEZ unit under an Advance Authorisation could be treated as discharge of export obligation where the Foreign Trade Policy treated such supplies as deemed exports and the competent authority had relaxed the Bill of Export requirement. The Court held that corroborative records such as ARE-1, jurisdictional endorsement, receipt evidence and payment proof could establish the supply, so non-filing of the Bill of Export was only a procedural lapse and not proof of non-fulfilment. It quashed the Policy Relaxation Committee's rejection and directed issuance of the Export Obligation Discharge Certificate, subject to verification of the supporting documents. Case-Laws Customs Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757261