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2023 (7) TMI 326 - HC - CustomsBenefit under MEIS scheme - amendment in the shipping bills to claim benefit under MEIS scheme - correction of technical error by allowing selection table yes for shipping bill to be under reward scheme. HELD THAT - In the present case, the petitioner has already mentioned in the invoice that he has opted for the benefit under the MEIS scheme and has clearly mentioned in the invoice that I/WE hereby declare that we intend to claim benefit of merchandise exports from India scheme MEIS - merely a technical lapse would not debar the petitioner from availing the benefits under the scheme which has been floated by the respondent authorities. The rejection of the benefits is merely a technical rejection based on noncompliance of clauses of the procedure which the respondent authorities could have avoided and could have granted the benefit under the scheme and could have amended the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the benefits of the MEIS scheme. Thus, merely an error of clicking No instead of Yes does not debar the petitioner from availing the benefits under MEIS scheme. More particularly, the communication reveals that the intention of the petitioner was to avail the benefit of MEIS. The decision of the respondents is erroneous and requires an interference by this Court. The petitioner company is entitled to claim the benefit under MEIS scheme and hence impugned order is set aside - The concerned respondents are also directed to amend the shipping bills and also further directing the respondents to allow the modification in online system to enable the petitioner to correct the technical error by allowing selection table Yes for shipping bills to be under reward scheme and thereby process the application to grant export incentives under MEIS scheme to the petitioner. Petition allowed.
Issues Involved:
1. Entitlement to claim benefits under the MEIS scheme. 2. Amendment of shipping bills to correct technical errors. 3. Procedural compliance and its impact on MEIS benefits. Summary: Issue 1: Entitlement to Claim Benefits Under the MEIS Scheme The petitioner, a company engaged in exporting Hydrofluorocarbons, sought benefits under the Merchandise Export from India Scheme (MEIS). Due to an oversight by the petitioner's custom agent, the shipping bills were processed with the default option 'No' instead of 'Yes'. Consequently, the exports were not considered for export incentives. The petitioner argued that they were entitled to the benefits and had declared their intent to claim MEIS benefits in the shipping invoices. Issue 2: Amendment of Shipping Bills to Correct Technical Errors The petitioner approached the Deputy Commissioner (Exports) to amend the shipping bills filed in November 2016 by rectifying the reward column from 'No' to 'Yes'. Initially, the amendment was carried out for 7 out of 8 shipping bills, but it was later withdrawn. The petitioner was advised to approach the Director General of Foreign Trade (DGFT) for the issue. Despite multiple communications and reminders, the requests were not adhered to, prompting the petitioner to approach the Policy Regulation Committee (PRC) for a waiver of the procedural declaration of intent. The PRC rejected the complaint. Issue 3: Procedural Compliance and Its Impact on MEIS Benefits The respondents argued that the petitioner's failure to select 'Yes' in the reward column was a violation of the mandatory procedural requirement under the Handbook of Procedures 2015-2020. They contended that the manual amendment of shipping bills was not permissible and that the petitioner's non-compliance with the procedure justified the rejection of MEIS benefits. However, the court noted that the petitioner had clearly declared their intent to claim MEIS benefits in the shipping invoices, and the rejection was based on a mere technical lapse. Court's Decision: The court found the respondents' decision to be erroneous and held that the petitioner was entitled to claim benefits under the MEIS scheme. It set aside the notice dated 11.2.2020, quashed it, and directed the respondents to amend the shipping bills. The respondents were also instructed to allow modifications in the online system to enable the petitioner to correct the technical error and process the application to grant export incentives under the MEIS scheme. Conclusion: The petition was allowed, and the rule was made absolute to the extent of granting the petitioner the right to claim benefits under the MEIS scheme, with directions to amend the shipping bills and correct the technical error in the online system. No order as to costs was made.
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