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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