https://www.taxtmi.com/caselaws?id=788502 Supplies by a Domestic Tariff Area unit to an SEZ unit were treated as deemed exports under the Foreign Trade Policy when the goods remained within India and payment conditions were satisfied. On that basis, supply invoices and bank realisation certificates were accepted as sufficient proof for discharge of EPCG export obligation. The SEZ Act and SEZ Rules did not displace the Foreign Trade Policy or make a Bill of Export the exclusive evidence for EPCG redemption, because the statutory deeming fiction under the SEZ regime is confined to its own purpose and cannot be extended to rewrite the export incentive scheme. en-us Mon, 23 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788502 Supplies by a Domestic Tariff Area unit to an SEZ unit were treated as deemed exports under the Foreign Trade Policy when the goods remained within India and payment conditions were satisfied. On that basis, supply invoices and bank realisation certificates were accepted as sufficient proof for discharge of EPCG export obligation. The SEZ Act and SEZ Rules did not displace the Foreign Trade Policy or make a Bill of Export the exclusive evidence for EPCG redemption, because the statutory deeming fiction under the SEZ regime is confined to its own purpose and cannot be extended to rewrite the export incentive scheme. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788502