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2020 (3) TMI 533 - HC - CustomsCondonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - petitioner claims that due to an inadvertent error, the Bills of Exports were not filed - HELD THAT:- the Bill of Export is an essential document to be submitted for claiming discharge of export obligation under the Advance Authorization. Besides, petitioner’s statement of having worked and manufactured boxes for the past 39 years further weakens his claim in the petition. There is no explanation as to why the petitioner supplied goods only under cover of ARE-1 and not with Bill of Export except for it being an inadvertent mistake. A market player in business for this long would be expected to comply with formalities and file all relevant documents timely. As is evident from the reading of the Paragraph 2.5 of the FTP, exemption from following policy/procedure can be granted only in cases of genuine hardship or adverse impact on trade or in public interest. It is not applicable for cases where the exporters, even bonafide, are not vigilant or are lax in compliance with the mandatory conditions. The onus cannot be shifted to the Authorities in such cases to retrospectively determine if the petitioner had otherwise complied with all conditions of Advance Authorization. Petition dismissed.
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