TaxTMI 
TaxTMI 
2020 (3) TMI 325
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....ioners' contention is that the petitioner No.1 is Private Limited Company and the petitioner No.2 is the Director of petitioner No.1 / Company. 02. It has been stated by the petitioners that the petitioners have received purchase order from M/s DIC Fine Chemical Private Limited, a SEZ Unit, situated in Dahej, Special Economi Zone, Tal Vagare, District - Bharuch, Gujrat for supply of Soya Long Oil Alkyd Resin falling under Tariff Item No.3907 50 00 of the Schedule II to CETA, 1985. 03. Based upon the purchase order received for supply of the aforesaid goods to SEZ Unit, which is treated at par with export, the petitioners have applied to DGFT for issuance of Advance Licences / Authorizations, and accordingly, five Advance Authorizations were issued by the Office of Joint Director General of Foreign Trade, Bhopal. 04. The petitioner have further stated that they have imported the specified goods / raw material permitted under the Advance Authorization required for manufacture of the said Soya Long Oil Alkyd Resin to be supplied to SEZ Unit. The petitioner has also stated that after completion of export against Advance Authorizations, the exporter is required to get the s....
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....erating Bills of Export against the supply of the goods to SEZ Unit and there cannot be any levy of tax upon the petitioners as the petitioners have imported raw material (duty free) and it was consumed in manufacturing of goods exported and the manufactured product was received by the importer (Unit of Special Economic Zone, Dahej). 08. The petitioners have prayed for the following reliefs:- (i) That this Hon'ble Court be pleased to declare the rejection of application for condonation / relaxation of the procedural lapse of non-generation and filing of Bills of Export against the supply of goods made to Sez Units as arbitrary and discriminative; (ii) That this Hon'ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the impugned communication / orders / minutes of meetings, rejecting the application for condonation of the procedural lapse of non-generation and filing of Bills of Export against the supply of goods to SEZ Unit and afte4 going into the question of legality and propriety thereof, be pleased to quash and set aside the or....
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....submitting relevant documents such as proof of export, which means a "Bill of Export". The petitioner, at no point of time, has submitted the Bill of Export, and therefore, the Director General of Foreign Trade was justified in sending letter and instructing the petitioners to regularize the licence by paying all custom duties + applicable interest. He has further stated that as per the statutory provisions, the petitioners were required to submit proof of export to SEZ Unit and proof of export is Form No.98-VI of Custom Manual. He has also stated as per Section 30 (3) of the SEZ Rules, Bill of Export is a mandatory requirement and no claim for export can be accepted in absence of proper authorization, and therefore, letters were issued to the petitioner / Company, which are impugned in the respect writ petition. 10. Heard learned counsel for the parties at length and perused the record. 11. In the present case, the facts reveal that the petitioners have received purchase order from M/s DIC Fine Chemical Private Limited, a SEZ Unit situated in Gujrat and based upon the purchase order, the petitioner applied to the Director General of Foreign Trade for issuance of Advance L....
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....o furnish Advance Authorisation for Annual Requirement No. and date alosng with the file No.. Form which the same was issued iin the convering letter to the application. Fulfillment of Export Obligation 4.25 Authorisation holder shall furnish prescribed documents in ANF 4F in support fulfillment of EO. Discharge of export Obligation against advance licences issued prior to 1.4.2002 4.25A Quality Based Advance licences issued prior to 01.04.2002 shall be disposed off as per Public Notice No.79 dated 2.1.2006, PN 151 dated 26.2.09, as amended from time to time. Redemption / No Bond Certificate 4.26 In case EO has been fulfilled, RA shall redeem the case. After redemption, RA shall forward a copy of redemption letter indicating shipping bill number(s), date(s), FOB value in Indian rupees as per shipping bill(s) and description of export product in respect of shipment which were taken into account for the purpose of fulfillment of EO to Customs authority at port of registration. Such details shall also be placed by the Zonal Offices in their website immediately after issuance of export obligation discharge/redemption letter / No Bond Certificate (in case of "....
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....oods to a Unit or Developer shall clear the goods, as in the case of exports, either under bond or as duty paid goods under claim of rebate on the cover of ARE-1 referred to in Notification number 42/2001- Central Excise (NT) dated the 26th June, 2001 in quintuplicate bearing running serial number beginning form the first day of the financial year. (2) Goods procured by a Unit or Developer, on which Central Excise Duty exemption has been availed but without any availment of export entitlements, shall e allowed admission into the Special Economic Zone on the asis ARE-1. (3) The goods procured by a Unit of Developer under claim of export entitlements shall be allowed admission into the Special Economic Zone on the asis of ARE-1 and a Bill of Export filed by the supplier or on his behalf bby the Unit or Developer and which is assessed by the Authorised Officer before arrival of the goods. Provided that if the goods arrive before the 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....