Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists  ||  Kerala High Court: Disability Pension is Payable to Voluntary Dischargee For Service-Related Illness  ||  Calcutta High Court: Partition Decree is Executable Only After Stamp Duty Payment  ||  Calcutta HC: Contempt Court Cannot Grant New Relief Beyond Original Order Once Compliance is Met  ||  Kerala High Court: Intentional Judicial Decisions Cannot be Altered as Clerical Errors under CPC  ||  Supreme Court: Delay In Filing Appeals under Section 74 of 2013 Land Acquisition Act is Condonable  ||  SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions  ||  SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute  ||  SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending  ||  SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved    

Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of EPCG Authorization- (Ministry of Commerce and Industry) (27 Jul 2022)

MANU/DGFT/0126/2022

Customs

1. The requirement of submitting 'Bill of Export' for supplies made to SEZ is prescribed under the Foreign Trade Policy. Recently, the requirement of submission of Bill of Export for supplies made to SEZ in case of Advance Authorisation has been relaxed vide Policy Circular No. 39 dated 07.06.2022.

2. The issue has been examined and in terms of Para 2.58 of the FTP 2015-2020 (extended up to 30.09.2022), it has been decided to relax the condition of requirement of submission of 'Bill of Export' in case of exports made to SEZ units under EPCG Authorization, for all such supplies made prior to 01.04.2015.

3. Accordingly, for the purpose of discharge of export obligation under EPCG Authorizations, in case of supplies made to SEZ units prior to 01.04.2015, the exporters can submit corroborative evidence in lieu of 'Bill of Exports' such as:

a. ARE-1 form duly attested by jurisdictional Central Excise authorities of EPCG authorization holder.

b. Evidence of receipt of the supplies by the recipient in the SEZ.

c. Evidence of payment made by the SEZ unit to the EPCG authorization holder.

4. This Policy Circular is issued with the approval of DGFT.

Tags : RELAXATION   SUBMISSION   BILL OF EXPORT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved