Phoenix Industries Limited Vs Union of India (Bombay High Court)
Bombay High Court held that if the party is able to show the proof of supply to SEZ Unit, then non-submission of “Bill of Export” cannot be treated as non-discharge of proof of Export Obligation.
Facts- Petitioner has approached this Court challenging the legality and validity of decisions taken by the Policy Relaxation Committee in meeting No.07/AM23 held on 21st June 2022 and meeting No.08/AM24 held on 26th June 2023, interalia, rejecting request of Petitioner by holding that “Bill of Export” is a mandatory document in terms of Foreign Trade Policy for discharge of Export Obligation of Advance Authorisation even in case of supplies to Special Economic Zone Unit.
Conclusion- This Court in Electromech Material Handling System (India) Pvt. Ltd. vs. The Union of India & Ors. that failure to produce a copy of the assessed bill of export in respect of the supplies made to SEZ, would not necessarily result in holding that there was a failure to discharge export obligation where one is able to establish supplies made to SEZ by production of copies of ARE-1.
Held that if the party is able to show the proof of supply to SEZ Unit, then non-submission of “Bill of Export” cannot be treated as non-discharge of proof of EO.
