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2019 (6) TMI 908 - HC - CustomsRejection of application for waiver of submission of bill of export to evidence the supplies made to SEZ (Special Economic Zone) as fulfillment of its export obligations - redemption of EPCG license not done - HELD THAT:- It is an agreed position between the parties that a similar issue had come up before this Court in the case of UNION OF INDIA & ORS. ETC. VERSUS LARSEN AND TOURBO LIMITED ETC. [2017 (10) TMI 40 - BOMBAY HIGH COURT] in respect of non grant of waiver of bill of exports to evidence supplies of goods to SEZ by the Policy Relaxation Committee (PRC) at Serial No. 3 of paragraph 2.5 quoted hereinabove. The only difference in facts is that in this case goods supplied to SEZ by the Petitioner has nexus to the import of capital goods, while in the Larsen & Toubro Limited, the goods supplied to SEZ had no nexus to import of capital goods by the Petitioner therein. However, it is undisputed that the above factual difference is of no consequence in grant of relaxation to submit bill of exports. The impugned minutes dated 29th August, 2018 of the EPCG Committee to the extent it held the benefit of export to SEZ will not be available due to absence of bill of export is set aside. It is held that the absence bill of export by itself will not lead to denial of the supplies made to SEZ as exports - Petition allowed.
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