2023 (5) TMI 679 - HC - Customs

Merchandise Exports from India Scheme - benefit denied on the ground that the petitioner had checked the box N (for No) instead of Y (for Yes) in the reward column pertaining to MEIS - inadvertent error or not - HELD THAT - The controversy involved in the present petition is covered by the decision of a coordinate Bench of this Court in JUBILANT BIOSYS LIMITED VERSUS DIRECTORATE GENERAL OF FOREIGN TRADE ORS 2022 (12) TMI 1254 - DELHI HIGH COURT , where a committee of officers was constituted to consider whether the benefit of MEIS could be extended to the petitioner in that case. The said committee took a lenient view and the petitioner which was earlier denied the benefit of MEIS on similar grounds as in the present petition, was granted the benefit of MEIS. The respondents shall follow the methodology as set out in the advisory dated 11.04.2023 as quoted above, and process the petitioner s request for benefits under the MEIS - petition allowed.

Summary

Issues involved:
The denial of Merchandise Exports from India Scheme (MEIS) benefit due to an inadvertent error in Shipping Bills.

Judgment Details:
The petitioner filed a petition challenging the denial of MEIS benefit for certain Shipping Bills due to an error in the reward column. The petitioner sought to correct the mistake, which was not permitted. The court referred to a similar case where the benefit was granted after a committee review. The court directed the transmission of corrected bills and processing of the petitioner's claim for MEIS benefits within specified timelines.

Separate Judgment by Bombay High Court:
The respondents highlighted a decision by the Bombay High Court in Technocraft Industries (India) Ltd. vs. The Union of India and Ors., which referenced an advisory issued by the Directorate General of Foreign Trade regarding post EGM amendment of Shipping Bills for MEIS benefits. The court allowed the petition and instructed the respondents to follow the methodology outlined in the advisory for processing the petitioner's request for MEIS benefits.

This summary provides an overview of the legal judgment involving the denial of MEIS benefits due to an error in Shipping Bills and the subsequent court directives based on relevant precedents and advisories.