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2022 (12) TMI 1254 - HC - Customs


Issues:
1. Denial of benefits under the Merchandise Export from India Scheme (MEIS) due to an inadvertent error in online declaration.
2. Permissibility of manual corrections in shipping bills under Foreign Trade Policy.
3. Interpretation of Handbook of Procedure in relation to availing MEIS benefits.
4. Resolution of petitioner's grievance through court intervention and meetings with relevant authorities.
5. Decision on transmitting corrected bills and processing MEIS benefits.

Analysis:
1. The petitioner sought directions to allow MEIS benefits for 69 shipping bills made between 06.04.2018 to 31.05.2020, which were initially denied due to an inadvertent error in the online declaration indicating non-availment of MEIS benefits. The petitioner corrected the error manually, but online corrections were not permissible under the Foreign Trade Policy.

2. The petitioner argued that the Handbook of Procedure should not disentitle them from availing MEIS benefits despite the manual corrections, as the Handbook requires online entries. A previous court order highlighted the denial of benefits due to the portal's inability to accept amendments in the shipping bills.

3. In a subsequent meeting following the court order, it was decided that customs would transmit the corrected shipping bills manually to the DGFT server for processing MEIS benefits in an exceptional manner. Respondent no.4 was directed to transmit the corrected bills within two weeks, and the petitioner's claim for MEIS benefits was to be decided within six weeks thereafter.

4. The court's intervention and the subsequent meetings with concerned authorities led to the resolution of the petitioner's grievance regarding MEIS benefits. The court disposed of the petition and all pending applications, as the petitioner's claim was addressed through the agreed-upon manual transmission of corrected bills for MEIS benefit processing.

5. The decision to allow manual amendments and transmission of corrected bills for MEIS benefits showcased a practical approach to resolving the petitioner's issue, ensuring compliance with the Foreign Trade Policy while addressing the inadvertent error in the online declaration. The court's order facilitated a structured process for granting MEIS benefits based on the corrected shipping bills, emphasizing the importance of procedural compliance in availing trade benefits.

 

 

 

 

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