TMI Blog2018 (4) TMI 1838X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplier name, consignee name, customer LOA No./PO No., SEZ notification number and date, co relates with the SEZ notification number and the advance license number and date. In the backdrop of these documents, RA as well as the Policy Relaxation Committee would have examined the consumption certificate/ Certificate of Receipt of Supply to ascertain the genuineness of the discharge of the export obligation more particularly, the statutory authorities namely, the Range Superintendent of Central Excise and the Development Commissioner, SEZ have appended their signature on these certificates. These Statutory Authorities would not have appended their signature and allowed the endorsement or the affixation of a stamp, unless they were sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the PRC Meeting No. 23/AM 16, dated 23-2-2016 at Annexures-A1 and A2 respectively, inter alia seeking a direction to respondent No. 3 to grant redemption of advance authorization Nos. 0710065927, dated 14-7-2009, 0710065928, dated 14-7-2009 and 0710068577, dated 1-12-2009 by accepting ARE-1s and Certificate of Receipt of Supply and other related documents as proof of export. 2. The petitioner is engaged mainly in manufacture, sale and export of electrical and electronic products falling under Chapters 84 and 85 of the Customs Tariff of India and is having IEC No. 0388038047. The petitioner obtained three advanced authorization numbers viz., 0710065927, dated 14-7-2009, 0710065928, dated 14-7-2009 and 0710068577, dated 1-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith certificate issued by Customs officer of SEZ unit in lieu of bill of export as proof of supplying the goods to the SEZ unit. 3. Thereafter, the petitioner submitted the applications before the respondent No. 4 in terms of Para 2.5 of the Foreign Trade Policy, seeking condonation of the procedural lapse of non-submission of bills of export for supply to SEZ and for redemption of advance authorization by considering the ARE-1s and the Certificate of Receipt of Supply endorsed by the authorized officer, Customs at the SEZ unit. The said applications came to be rejected by the respondent No. 4 vide minutes of PRC Meeting No. 23/AM 16, dated 23-2-2016 on the ground that the bill of export is mandatory document for supply of goods to SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner thus meriting redemption of advance authorization. 5. The petitioner placed reliance on the decision of the Hon ble High Court of Bombay, in the case of M/s. Larsen Toubro Ltd. v. UOI Others, reported in 2017-TIOL-2291-HC-MUM-CUS = 2018 (360) E.L.T. 289 (Bom.) wherein redemption of advance authorization was permitted on the basis of ARE-1s duly endorsed by the authorized officer Customs, SEZ unit, despite the assessee failing to submit bills of export for supplies made to SEZ. Learned Counsel mainly placing reliance on the Consumption certificate/ Certificate of Receipt of Supply which co-relates the advance authorization license numbers with ARE-1s form numbers and date etc., argued that the RA as well as PRC failed to appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection, of the said form not mentioning the advanced authorization number in the initial copies of the same but supplied later on, could have been condoned. It is neither ARE-1s have not been filed nor there is a doubt about copy of ARE-1s or the authenticity or genuineness thereof. The decision of the Policy Relaxation Committee insisting on the bill of export was not countenanced for the reason that in the earlier occasions, Policy Relaxation Committee was ready and willing to consider the decision provided there is a proof of fulfillment of export obligation. 9. In this regard, it is beneficial to refer to the order of the Policy Relaxation Committee in some of the cases where the decision has been taken to waive the requirement of bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not have appended their signature and allowed the endorsement or the affixation of a stamp, unless they were satisfied that these are the very ARE-1 forms issued at the relevant point of time which co-related with advance authorization and its number and date. On examining these consumption certificates, the Authorities could have condoned requirements of generating the bill of export and raising an objection that ARE-1 forms submitted without the number and date, would be hyper-technical. In the circumstances of the case where substantial material was placed on record to establish the factum of the export as contemplated under the Act and Rules or in other words, complying with the requirement contemplated under the Act and Rules, sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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