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2019 (2) TMI 1576 - HC - CustomsSupplies to a Special Economic Zone (SEZ) unit - discharge of export discharge obligation - the respondents have rejected the same on the ground that it has failed to file the necessary documents to evidence fulfillment of its export obligations - Held that:- It is apparent that Holoflexwas required to submit the statement of export within three months of the expiry of the block year duly certified by a Chartered Accountant and concerned Bank. Holoflex was also required to submit yearly performance of export in electronics format. Admittedly, Holoflex had failed to do so - Further, it was also necessary that Holoflex’s name and the EPCG license be indicated on the shipping bills/Bills of Export. It is seen in the present case that the petitioner had not provided the documents as required - It is also relevant to note that in terms of Rule 30 of the Special Economic Zone Rules, 2006, the goods supplied to an SEZ Unit are required to be inspected prior to the issue of Bill of Exports. 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. In the present case, the petitioner had merely filed only Form I which was issued for the purposes of Central Sales Tax Act. Thus, no relief can be granted to the petitioner - petition dismissed.
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