Mere non-submission of bill of export not allegeable as non-discharge of proof of export obligation

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 ...