Proof of exports for fulfilment of EO – Absence of Bill of Export not fatal

Forbes Marshall Pvt. Ltd. Vs Union of India (Bombay High Court) The Bombay High Court has directed the DGFT to issue export obligation discharge certificate in a case where the Additional DGFT was satisfied that the petitioner had fulfilled the export obligation but denied the benefit of fulfilment of export obligation only on the ground of non- furnishing of bill of export,. The Court observed that the impugned order recorded a finding of fact of fulfilment of export obligation based on ARE-1, commercial invoices and certificate of payments of domestic supplies. Supreme Court’s decision in...