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2019 (6) TMI 908

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..... ereinabove. 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. - WRIT PETITION .....

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..... their subordinate servants and agents to: (I) Forthwith issue Export Obligation Discharge Certificate and redeem the EPCG License/ Authorization No. 0330007517 dated 30th December, 2004, by accepting ARE1 as proof of export under para 4.25 of the Handbook of Procedures 2009-2014; (II) Remove the Petitioner's name from Denied Entity List; (III) Permit the Petitioner to apply for fresh EPCG and/or Advance Authorizations and/or any other licenses or scrip under the Act and the rules framed thereunder. 3. The Petitioner's primary grievance is that EPCG (Export Promotion Capital Goods) Committee (in the office of Respondent No. 2 The Director General of Foreign Trade) has by its Minutes dated .....

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..... under EPCG Schemes. EPCG Committee 3. All other issues Policy Relaxation Committee (PRC) 4. It is an agreed position between the parties that a similar issue had come up before this Court in the case of Larsen Toubro Limited vs. Union of India, 2018 (360) E.L.T. 289 (Bom.) 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 Limit .....

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