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2024 (8) TMI 1286 - HC - CustomsRoSCTL Scheme benefits for exports made under specific shipping bills - whether right accrued pursuant to any law and/or Scheme in favour of the person can merely be denied due to any technical error and/or glitch? - HELD THAT - The aforesaid question has already been answered by the coordinate Bench of this Court in case of BOMBARDIER TRANSPORTATION INDIA PVT LTD VERSUS DIRECTORATE GENERAL OF FOREIGN TRADE 2021 (3) TMI 9 - GUJARAT HIGH COURT while considering the benefits under the MEIS Scheme. In the said decision, the facts were more or less similar to the case on hands. The proposition of law, therefore, could not be disputed by the learned advocate appearing for the respondent - It was held in the case that ' It is a settled law that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system.' The respondent Nos.1 and 2 are directed to grant benefit of RoSCTL Scheme within a period of eight weeks from the date of receipt of copy of this order - petition allowed.
Issues:
1. Petitioner seeking RoSCTL Scheme benefits for exports made under specific shipping bills. 2. Denial of benefits by respondent based on system limitations post-export. 3. Interpretation of whether technical errors can override accrued rights under law or schemes. Analysis: Issue 1: Petitioner seeking RoSCTL Scheme benefits The petitioner approached the court seeking directions to allow RoSCTL Scheme benefits for exports made under Shipping Bill No. 6448377 dated 02.12.2021 and Shipping Bill No.6791033 dated 16.12.2021. The petitioner had obtained an Amendment Certificate from the competent authority on 09.09.2022, confirming eligibility for RoSCTL Scheme benefits amounting to Rs.13,69,000. Issue 2: Denial of benefits based on system limitations The respondent denied the petitioner the RoSCTL Scheme benefits, citing system restrictions that do not allow online amendments in shipping bills post-export and filing of Export General Manifests. The respondent argued that the denial of benefits was not illegal due to technical limitations of the system. However, the respondent did not dispute the actual export or the amendment of shipping bills under Section 149 of the Customs Act. Issue 3: Interpretation of technical errors overriding accrued rights The court considered whether technical errors or glitches in the system could override rights accrued under law or schemes. The court referred to a previous judgment related to the MEIS Scheme, where it was held that benefits entitled to a person under substantive conditions cannot be denied due to technical errors in the electronic system. The court found the facts of the present case similar to the previous judgment and ruled in favor of the petitioner. In conclusion, the court allowed the petition and directed the respondent to grant the RoSCTL Scheme benefits to the petitioner within eight weeks from the date of the order. The judgment emphasized that technical errors should not hinder the rightful entitlements of parties under established laws or schemes, reiterating the principle that substantive rights cannot be denied due to system limitations.
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