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TMI Blog2018 (4) TMI 1838X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 1-12-2009 for import of goods for use in the manufacture of export items. The advance authorizations were issued subject to the condition of fulfilling the export obligation by exporting specified goods mentioned therein. The petitioner impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and that ARE-1s filed for supply of goods to SEZ does not contain the reference of advance authorization number and date. Aggrieved by the said decision of the respondent No. 4, the petitioner filed applications for review in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 appreciate the Consumption Certificate in a right perspective. 6. Learned Counsel Sri. Jeevan J. Neeralagi, appearing for the respondents, supporting the impugned orders would submit that petitioner has not mentioned authoriza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bill of export for discharge of export obligation against advance authorization provided there is a corroborative evidence i.e., ARE-1/excise attested invoice bearing the details of advance authorization/file nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, supplying the goods from the domestic tariff area to SEZ, considered to be equivalent to an export of goods physically from this country to abroad requires consideration. 11. For the foregoing reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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