Supreme Court: Single Insolvency Petition Maintainable Against Linked Corporate Entities  ||  Supreme Court: Disputes are Not Arbitrable When the Arbitration Agreement is Alleged to be Forged  ||  Supreme Court: Temple Trust Does Not Qualify as an ‘Industry’ under the Industrial Disputes Act  ||  Delhi HC: Unmarried Granddaughter’s Limited Estate Can Become Absolute if Pre-Existing Right  ||  MP High Court: Labour Laws are Beneficial, and Hyper-Technical Limitation Views Must be Avoided  ||  Calcutta HC: Supplementary Chargesheet Filed Late in NDPS Trial is Valid if Based on Fresh Evidence  ||  Delhi High Court: Co-Accused’s Abscondence Can Be a Relevant Factor in Granting NDPS Bail  ||  P &H HC: Unfavourable Orders Cannot Justify Trial Transfer; Courts Must Prevent Forum Hunting  ||  SC: UGC Regulations Override State Law on Forming Search Committees For University VC Appointments  ||  SC: State Cannot Deny Regularisation to Long-Serving Contract Staff Appointed Through Due Process    

DGFT relaxes provision of the submission of a "Bill of Export" for supplies made to the SEZ units - (07 Jun 2022)

Customs

Directorate General of Foreign Trade (DGFT) has relaxed the provision of the submission of a "Bill of Export" for supplies made to the SEZ units in case of Advance Authorisation in order to ease compliance burden. The requirement of submitting ‘Bill of Export’ for supplies made to SEZ is prescribed under the Foreign Trade Policy. This requirement was challenged by several exporters before various High courts in the country on the ground of hardships suffered by them due to non-availability of this provision for the period covered upto FTP 2009-14. In most of the cases, Hon’ble Courts have granted relief to the Advance Authorisation holders.

Accordingly, the issue has been examined and in terms of Para 2.58 of the FTP 2015-2020 (extended upto 30th September, 2022), Circular has been issued to relax this condition of requirement of submission of ‘Bill of Export’ in case of exports made to SEZ units under Advance Authorisation, for all such supplies made prior to 1st April, 2015.

For the purpose of discharge of export obligation under Advance Authorisations, in case of supplies made to SEZ units prior to 1st April, 2015, the exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as: a) ARE- t form duly attested by jurisdictional Central Excise/GST Authorities of AA 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 AA holder. Policy Circular is issued with the approval of DGFT.

Tags : EXPORT BILL   SUBMISSION   RELAXATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved