Court Rules on Procedural Lapse in SEZ Supplies Without Bills of Exports Under Advance Authorization Scheme.

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....Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be shifted to the Authorities in such cases to retrospectively determine if the petitioner had otherwise complied with all conditions of Advance Authorization. - HC....