TMI Blog2020 (3) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Form 98-VI of the Custom Manual - Not only this, as per Section 30 (3) of the SEZ Rules, Bill of Export is a mandatory requirement and no claim can be accepted in absence of proper authorization. Undisputedly, the petitioners have failed to comply with the aforesaid requirement and for the reasons best known to the petitioners, the petitioners have not impleaded the SEZ Unit, Dahej as respondent, which is a necessary party. Whether the goods were received at SEZ Unit, Dahej or not, could have been answered by the SEZ Unit, Dahej only. The petitioner have also not complied various statutory provisions by not furnishing Bill of Exports. In the present case, the petitioners have opted not to implead SEZ as a respondent, and therefore, as there is no verification on the part of the Officer of the SEZ, the petitioners are not entitled for any relief of whatsoever kind on basis of the judgment delivered in the case of Larsen Toubro [2017 (10) TMI 40 - BOMBAY HIGH COURT]. The petitioners' stand is that the petitioners have exported the goods manufactured through M/s DIC Fine Chemical Limited, a SEZ Unit at Dahej, and therefore, they are not liable to pay any duty kee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office of Joint Director General of Foreign Trade, Bhopal. 04. The petitioner have further stated that they have imported the specified goods / raw material permitted under the Advance Authorization required for manufacture of the said Soya Long Oil Alkyd Resin to be supplied to SEZ Unit. The petitioner has also stated that after completion of export against Advance Authorizations, the exporter is required to get the same discharged / closed by submitting relevant document as proof of export. The petitioners have further stated that they approached the Regional Office of Director General of Foreign Trade to ascertain the document, which are required to be submitted for discharge of export obligation and closure of the Advance Authorizations and at that point of time, they came to know that one of the documents required for proof of export. is Bill of Export . 05. The petitioners' contention is that they were not aware about such a requirement and did not prepare the Bills of Export at the time of supply of goods made to SEZ Unit, and therefore, they approached the Officer-in- Charge of the SEZ Unit with a request to provide necessary Bills of Export against those s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the impugned communication / orders / minutes of meetings, rejecting the application for condonation of the procedural lapse of non-generation and filing of Bills of Export against the supply of goods to SEZ Unit and afte4 going into the question of legality and propriety thereof, be pleased to quash and set aside the orders / communication passed / issued by the Policy Relaxation committee of the DGFT and direct the Respondents to waive the requirement of preparation / filing of Bills of Export for discharge of export obligation against each of the Advance Authorization; (iii) That this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate Writ, order or directing ordering and directing the Respondents by themselves, their subordinate servants and agents to relax the requirement of filing the Bills of Export for discharge of exports obligation against each of the Advance Authorizations; (v) for costs of this Petition; (vi) for such further and other reliefs as the nature and circumstances of the case may require. 09. Shri Prasan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, which are impugned in the respect writ petition. 10. Heard learned counsel for the parties at length and perused the record. 11. In the present case, the facts reveal that the petitioners have received purchase order from M/s DIC Fine Chemical Private Limited, a SEZ Unit situated in Gujrat and based upon the purchase order, the petitioner applied to the Director General of Foreign Trade for issuance of Advance Licences / Authorizations. Advance Authorizations were issued by the Officer of Joint Director General of Foreign Trade, Bhopal in the year 2012 13 and the petitioners, as stated by them, imported the specified goods / raw material permitted under the Advance Authorization required for manufacture of said Soya Long Oil Alkyd Regin to be supplied to SEZ Unit. 12. As per the export import policy, the petitioners were under an obligation to comply with the provision of Foreign Trade Procedure Hand Book Proviso 4.25, which provides that authorization holder shall furnish prescribed documents in ANF 4F (Aayat Niryat Form) in support of fulfillment of EO and as per the conditions, which are reflected for physical export i.e. Bill of Export, is to be submitted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. Redemption / No Bond Certificate 4.26 In case EO has been fulfilled, RA shall redeem the case. After redemption, RA shall forward a copy of redemption letter indicating shipping bill number(s), date(s), FOB value in Indian rupees as per shipping bill(s) and description of export product in respect of shipment which were taken into account for the purpose of fulfillment of EO to Customs authority at port of registration. Such details shall also be placed by the Zonal Offices in their website immediately after issuance of export obligation discharge/redemption letter / No Bond Certificate (in case of No BG / LUT facility) and by DGFT Hqr in DGFT website on monthly basis for customs authority to access it from website. GUIDELINES FOR APPLICANT (Please See paragraph 4.46, 4.47 of HBP) 1. Application will be filed online using digital signature only. 2. Please upload following details a. For physical exports: i. e-BRC / Bank Certificate of Exports and Realisation in the form given at Appensdix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negoti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onomic Zone on the asis ARE-1. (3) The goods procured by a Unit of Developer under claim of export entitlements shall be allowed admission into the Special Economic Zone on the asis of ARE-1 and a Bill of Export filed by the supplier or on his behalf bby the Unit or Developer and which is assessed by the Authorised Officer before arrival of the goods. Provided that if the goods arrive before the Bill of Export has been filed and assessed, the same shall be kept in an area designated for this purpose by the Specified Officer and shall be released to the Unit or Developer only after completion of the assessment of the Bill of Export. 15. Undisputedly, the petitioners have failed to comply with the aforesaid requirement and for the reasons best known to the petitioners, the petitioners have not impleaded the SEZ Unit, Dahej as respondent, which is a necessary party. Whether the goods were received at SEZ Unit, Dahej or not, could have been answered by the SEZ Unit, Dahej only. The petitioner have also not complied various statutory provisions by not furnishing Bill of Exports. 16. Learned counsel for the petitioners has vehemently argued before the Court that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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