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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Supplies to a Special Economic Zone (SEZ) unit - Filing of Bill ...

Case Laws     Customs

February 28, 2019

Supplies to a Special Economic Zone (SEZ) unit - Filing of Bill of Exports is not a mere formality but serves as a valuable check for ensuring that the goods deemed to have been exported are in fact received by the SEZ Unit and are accounted as Deemed Exports - Benefit cannot be allowed in the absence of Bill of export.

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