2023 (6) TMI 862 - HC - Customs

Benefit of under the Merchandise Export from India Scheme (MEIS) - export of Steel Plates - Section 5 of the Foreign Trade (Development Regulation) Act 1992 - HELD THAT - It emerges from the record that the petitioner exported Steel Plates under the MEIS notified by the respondents under the Act 1992. Upon successful completion of the process of export the petitioner submitted shipping bills and claimed duly drawback contending that the petitioner is entitled to the benefit of MEIS. It is also the case of the petitioner that at the time of filing of the EDI shipping bills there was a problem of YES/NO clicking and the petitioner was not able to avail for the benefits under MEIS because of the said problem. This Court has recorded similar type of contentions which is taken in the present case in the Affidavit-in-reply filed by the respondents more particularly paras 11(b) as well as 12(a) of the Affidavit-in-reply. In the present case the concerned respondent himself issued Trade Notice dated 21.02.20218 in pursuance of the representations received from the various exporters who have faced similar type of difficulty while submitting the shipping bills who have specifically declared the intent in the affirmative (in wordings) on the shipping bills. In the present case the petitioner has specifically stated (in wordings) the intention to claim the Reward for MEIS. The concerned respondents are hereby directed to grant the benefit under MEIS to the petitioner within a period of six weeks from the date of receipt of this order - Petition allowed.

Summary

Issues Involved:
The issues involved in the present judgment are the petitioner's claim under the Merchandise Export from India Scheme (MEIS) and the respondent's refusal to grant the benefits under the said Scheme due to a technical error in filing the shipping bills.

Petitioner's Claim under MEIS:
The petitioner, a company engaged in manufacturing and supplying cranes, exported 'Steel Plates' under the MEIS but faced technical difficulties during the process. The petitioner submitted shipping bills claiming duty drawbacks entitled under MEIS, but due to a 'YES/NO clicking' problem, the benefits were not availed. Despite requesting the respondent to consider the claim and rectify the error, no response was received. The petitioner filed a petition under Article 226 of the Constitution of India seeking direction to grant benefits under MEIS.

Court's Consideration and Decision:
After considering submissions from both parties and reviewing the record, the court noted that similar exporters had faced the same issue of ticking 'N' instead of 'Y' in the shipping bills but had their intent declared in the affirmative. A Trade Notice was issued to address such cases. The petitioner also submitted necessary details promptly after the Notice. Referring to a previous judgment, the court emphasized that entitlement to MEIS benefits cannot be denied due to procedural errors. The court found the facts of the present case similar to the previous case and ruled in favor of the petitioner. The court directed the respondents to grant MEIS benefits to the petitioner within six weeks from the date of the order.

Separate Judgment by the Judges:
No separate judgment was delivered by the judges in this case.