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TMI Blog2020 (3) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarge Certificate (EODC). The respondent no. 2 in turn called upon the petitioner to furnish the Bills of Exports towards goods supplied to the SEZ units as also the Bank Realization Certificate in Appendix-22A of the Hand Book of Procedure. The petitioner, while submitting The Bank Realization Certificate, instead of Bills of Exports, submitted the ARE-1 as proof of making exports against Advance Authorization. The petitioner claims that due to an inadvertent error, the Bills of Exports were not filed. 3. Pursuant to an order for personal hearing being granted to the petitioner, passed by this Court, the petitioner approached the Policy Relaxation Committee (PRC) seeking condonation of this lapse. The PRC in its meeting dated 02.02.2016 observed as under:- "The case was discussed again at length. The committee was of the view that in terms of Para 4.12 of FTP, 200914, the applicant was require to mention consumption of exempted materials on export documents along with file No/Licence No against that exports are being made towards discharge of export obligation. In terms of Para 4.25 of HBP, 2009-14 read with ANF-4F for discharge of export obligation, the applicant should sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f-declaration of the petitioner that is material. It is made only for the purpose of ensuring that the party does not obtain the benefit twice over for the same export. In the present case, apart from the certificate from the Chartered Accountant, the PRC itself has verified from the concerned Excise Department that the petitioner has not availed such benefits twice over. The learned counsel for the petitioner further submits that the ARE-1 has also been certified by the Customs Authority of the SEZ. 7. On the other hand, the learned counsel for the respondents submits that the power of this Court while exercising jurisdiction under Article 226 of the Constitution of India is highly limited and does not extend to relaxation of the conditions contained in the Hand Book of Procedure, which rests exclusively with the PRC. Unless the decision of the PRC is found to be perverse, arbitrary and unreasonable, this Court cannot interfere with the same. He places reliance on the Judgment dated 26.09.2018 of this Court in W.P. (C) 10193/2018 titled Shashi Cables Ltd. vs. Directorate General of Foreign Trade (DGFT) and Anr. 8. He further submits that the petitioner was well aware of the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be covered. 13. The Handbook of Procedure, 2009-2014 as also 2015-2020, in Paragraph 4.12 and Paragraph 4.27 respectively, requires the shipping/supply document(s) to be endorsed with File Number or Authorisation Number to establish co-relation of export/supplies with the Authorization issued. Paragraph 4.25 further provides that the Authorization Holder shall furnish prescribed document in ANF-4F in support of fulfilment of export obligation. 14. Paragraph 5 of the condition attached to the Advance Authorization specifically draws the attention of the petitioner to paragraph 4.25 and states that the documents prescribed therein must be delivered for claiming discharge of export obligation. 15. Form ANF-4F, which is the Application form for "Redemption/No Bond Certificate against Advance Authorization' further requires submission of shipping bill against the details of physical exports/deemed exports made. 16. Paragraph 2.5 of the Foreign Trade Policy empowers the DGFT to pass orders granting relaxation or relief from policy/procedure. It reads as under: "2.5 Exemption from Policy/Procedure DGFT may pass such orders or grant such relaxation or relief, as he may deem fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion into the Special Economic Zone on the basis of ARE-1 and a Bill of Export filed by the supplier or on his behalf by the Unit or Developer and which is assessed by the Authorized Officer before arrival of the goods: Provided that if the goods arrive before a 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. xxxxxx (7) On arrival of the goods procured from the Domestic Tariff Area at the Special Economic Zone gate, the Authorized Officer shall examine the goods in respect of description, quantity, marks and other relevant particulars given in the ARE-1, invoice, Bill of Export of packing list and also as per the examination norms laid down in respect of export goods in cases where the goods are being procured under claim of an export entitlement. xxxxxx (9) A copy of the Bill of Export and ARE-1 with an endorsement of the Authorized Officer that the goods have been admitted in full in the Special Economic Zone, shall be treated as proof of export. xxxxxx (11) The Unit or Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the SEZ unit and are accounted as Deemed Exports. These goods, if they are to be claimed for export entitlement, are put to scrutiny by the Authorized Officer before they are allowed entry into the SEZ. 24. The judgment of the Bombay High Court in Larsen & Toubro Limited (supra), can also be of no avail to the petitioner. In the said case, the Court was persuaded in favour of the petitioner therein as the claim of the petitioner had been verified and endorsed by the Range Superintendent, Central Excise and the Development Commissioner of the SEZ. It was found not to be just a self generated version or a self certification. In the present case, however, the petitioner has merely put a rubber stamp on the copy of ARE-1(s) subsequently without such claim having been endorsed from the concerned Authority. The affidavit and the certificate from the Chartered Accountant are also self serving documents. In fact, in the representation submitted to the PRC, the petitioner revised its claim from 409.571 MTs of corrugated boxes having a value of Rs. 1,79,82,784/- having been supplied, to 414.657 MTs of a value of Rs. 3,25,36,085.70. This itself shows that the claim of the petitioner could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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