M/S K K Nag Private Limited vs. Additional Director General Of Foreign Trade

Held

The High Court found that the subsequent Circulars dated 07.06.2022 and 03.06.2024, which permit furnishing of corroborative evidence in lieu of a 'Bill of Export' for supplies to SEZ units, were not considered. The Court set aside the impugned orders and remitted the matter to the Additional Director General of Foreign Trade for fresh consideration in light of these Circulars and any documents produced by the petitioner.

Facts

The petitioner, an exporter under the Advance Authorisation Scheme, had its claim rejected by the Additional Director General of Foreign Trade and Director General of Foreign Trade for failing to produce the 'Bill of Export' for supplies made to SEZ units. The petitioner challenged these orders, citing subsequent Circulars from the Ministry of Commerce and Industry that relaxed this requirement, allowing corroborative evidence.

Key Issues

Whether the requirement to produce a 'Bill of Export' for supplies to SEZ units under Advance Authorisation is mandatory, or if corroborative evidence can be accepted, especially in light of subsequent policy Circulars.