TaxTMI 
TaxTMI 
TaxTMI 
2019 (2) TMI 1576
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....he Foreign Trade Development and Regulation Act,1992 (hereafter 'FTDR Act'), against an order dated 05.03.2018, was rejected. By the said order, the Additional DGFT had rejected petitioner no.1's appeal preferred under Section 15 of the FTDR Act, against an order dated 21.11.2014 passed by the Joint DGFT, Kolkata. 2. The principal controversy involved in the present petition relates to the discharge of the export obligations by petitioner No.1 (hereafter 'Holoflex'). Whereas, Holoflex claims that it has discharged its export obligations by making supplies to a Special Economic Zone (SEZ) unit, the respondents have rejected the same on the ground that it has failed to file the necessary documents to evidence fulfillment of its export obliga....
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....sed under Section 11(2) of the FTDR Act. 6. Holoflex responded to the said show cause notice by a letter dated 29.01.2014 claiming that it had fulfilled its export obligations. It also sent several documents in support of its contention. It is averred in the petition that Holoflex had supplied goods to a unit of Nokia India Pvt. Ltd. (hereafter 'Nokia'), which was an Indian subsidiary of a Finnish Telecom Company and had established a unit in Special Economic Zone, Sriperumbudur, near Chennai. The additional DGFT responded to the aforesaid communication by a letter dated 26.02.2014 by observing that the supplies referred to, in two of the bills, appeared to be to an SEZ Unit and the same required submission of Bill of Exports and realisati....
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....y of a sum of Rs. 2,00,000/-. 12. Aggrieved by the same, the petitioner preferred an appeal before the Additional DGFT under Section 15(1) of the FTDR Act, inter alia, submitting that supply of goods to a recognized courier agency ought to be treated as transhipment of goods and, therefore, no further Bill of Export was required. It also submitted that Nokia had issued 'I' Form covering the invoices raised by it and the same ought to be accepted as the requisite documents to substantiate performance of export obligation. 13. The appeal preferred by Holoflex was rejected by an order dated 05.03.2018 passed by the Addl. DGFT. Haloflex preferred a review petition, which was rejected by an order dated 13.12.2018, passed by the DGFT, the said ....
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....verage of the past three years export performance of the same and similar products mentioned in Para 2. The annual average of the past export performance is Rs. 4,351,169.33. 4. The firm may also discharge export obligation indicated in Para 2 above by way of direct export/through third party export. In all such cases name of the Exporter, name of EPCG licence holder, date and number of EPCG licence should also be indicated in Shipping Bills. 5. If EPCG Licence Holder is Merchant Exporter, the name of the Supporting Manufacturer shall also be indicated in the Shipping Bills. The Licencee shall fulfil the obligation imposed on the licence and discharge the stipulated Export Obligation though the Capital Goods installed is in supporting man....
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....shall be allowed admission into the Special Economic Zone on the basis of ARE-1 and a Bill of Export filed by the supplier or on his behalf by the Unit or Developer and which is assessed by the Authorised Officer before arrival of the goods: Provided that if the goods arrive before a Bill of Export has been filed and assessed, the same shall be kept in an area designated for this purpose by the Specified Officer and shall be released to the Unit or Developer only after completion of the assessment of the Bill of Export. **** **** **** **** (6) The Bill of Export shall be assessed in accordance with the instructions and procedures, including examination norms, laid down by the Department of Revenue as applicable to export good....