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2019 (6) TMI 908 - HC - CustomsRejection of application for waiver of submission of bill of export to evidence the supplies made to SEZ (Special Economic Zone) as fulfillment of its export obligations - redemption of EPCG license not done - HELD THAT - It is an agreed position between the parties that a similar issue had come up before this Court in the case of UNION OF INDIA ORS. ETC. VERSUS LARSEN AND TOURBO LIMITED ETC. 2017 (10) TMI 40 - BOMBAY HIGH COURT in respect of non grant of waiver of bill of exports to evidence supplies of goods to SEZ by the Policy Relaxation Committee (PRC) at Serial No. 3 of paragraph 2.5 quoted hereinabove. The only difference in facts is that in this case goods supplied to SEZ by the Petitioner has nexus to the import of capital goods, while in the Larsen Toubro Limited, the goods supplied to SEZ had no nexus to import of capital goods by the Petitioner therein. However, it is undisputed that the above factual difference is of no consequence in grant of relaxation to submit bill of exports. The impugned minutes dated 29th August, 2018 of the EPCG Committee to the extent it held the benefit of export to SEZ will not be available due to absence of bill of export is set aside. It is held that the absence bill of export by itself will not lead to denial of the supplies made to SEZ as exports - Petition allowed.
Issues:
Challenge to rejection of application for waiver of submission of bill of export for SEZ supplies by EPCG Committee. Analysis: The petitioner sought relief through a writ of certiorari to quash the decision of the EPCG Committee rejecting their application for waiver of submitting bill of export for SEZ supplies. The primary contention was the inability to redeem the EPCG License due to this rejection, resulting in being placed on the denial entry list and inability to apply for licenses under the Foreign Trade Policy. The EPCG Committee's power to grant relaxation from policy requirements was highlighted, as per the Foreign Trade Policy 2009-2014. The court noted a similar case precedent where the issue was resolved in favor of the petitioner, emphasizing that the absence of a bill of export should not lead to the denial of benefits for exports to SEZ. The court referred to the decision in Larsen & Toubro Limited vs. Union of India, where a similar issue was resolved in favor of the petitioner. The State's challenge to this decision in the Apex Court was dismissed, establishing the finality of the judgment. Subsequently, the court followed this precedent in other cases, affirming that the absence of a bill of export should not result in the denial of benefits for exports to SEZ if other valid documents evidence the exports. The court set aside the impugned minutes of the EPCG Committee, ruling that the benefit of exports to SEZ should not be denied solely due to the absence of a bill of export. Additionally, attention was drawn to a deficiency letter from the Additional Director General of Foreign Trade, highlighting the sole objection of the absence of a bill of export for not accepting the supplies made to SEZ. The petitioner had since submitted the revised ANF-5B, addressing this objection. Consequently, the petition was allowed, granting the reliefs sought in the prayer clauses.
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