https://www.taxtmi.com/caselaws?id=799027 Advance Authorisation holders supplying goods to SEZ units may discharge export obligations through prescribed corroborative evidence when a Bill of Export is unavailable. Acceptable material may include an attested ARE-1 form, proof that the SEZ recipient received the supplies, or proof of payment by the SEZ unit, subject to stipulated conditions. The competent authority must assess whether the documents produced satisfy the applicable policy instructions. A Bill of Export is therefore not the sole acceptable proof of export-obligation fulfilment where subsequent circulars permit such alternative evidence. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799027 Advance Authorisation holders supplying goods to SEZ units may discharge export obligations through prescribed corroborative evidence when a Bill of Export is unavailable. Acceptable material may include an attested ARE-1 form, proof that the SEZ recipient received the supplies, or proof of payment by the SEZ unit, subject to stipulated conditions. The competent authority must assess whether the documents produced satisfy the applicable policy instructions. A Bill of Export is therefore not the sole acceptable proof of export-obligation fulfilment where subsequent circulars permit such alternative evidence. Case-Laws Customs Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799027