2022 (8) TMI 240 - SCH - Customs

Inadvertent mistake in checking the column N instead of Y - when right from the very beginning the respondent had declared the intention to claim the rewards under the MEIS (Merchandise Export from India Scheme) - HELD THAT - The special leave petition stands dismissed.

Summary

The Supreme Court of India dismissed the special leave petition regarding the MEIS rewards claim, as the respondent had declared the intention to claim the rewards and there was an inadvertent mistake in checking a column. The Court agreed with the High Court's decision and no interference was deemed necessary.