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2018 (12) TMI 176 - HC - CustomsAdvance authorization - non-fulfillment of export obligation - it is alleged that in case of exports to SEZ (special Economic Zone), the petitioner had failed to produce bill of export - Held that:- The question of relegating the petitioner to an alternative remedy of an appeal in these facts does not arise. It may be pointed out that the petitioner had applied to the Policy Relaxation Committee (PRC) as far back as on 18th March, 2018 seeking relaxation of the requirement of submission of bill of exports for redemption of Advance Authorization. However, no action was taken on the same. The impugned order do not sustain - petition allowed - decided in favor of petitioner.
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