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2024 (10) TMI 337 - HC - CustomsSeeking benefit under MEIS Scheme - denial of benefit on the ground of inadvertent mistake or not - Petitioner submits that inadvertently, the entry was left blank by the employees of the Customs Broker who omitted to fill in the relevant entry regarding the claim for MEI Scheme - HELD THAT - The grievance of the Petitioner is that despite being eligible, it is not getting benefit under the MEI Scheme in the sum of Rs. 23,37,185/-. It is the admitted case of the parties that in view of the inadvertent error the shipping bills have not been processed by Respondent No. 1. The Counter-Affidavit of Respondents also sets out that in view of the fact that the EDI shipping bills of the Petitioner were left blank and the electronic transmission in the automatic environment assumed the Shipping Bills No and accordingly proceeded to reject the case. Given that the Respondents have not examined case of the Petitioner, in view of the inadvertent error, the Court deems it expedient to direct the Respondent to undertake the examination of the 16 EDI shipping bills of the Petitioner afresh, treating its submissions as a Yes - The Petitioner and/or his authorised representative will be given an opportunity to be present for a personal hearing in the matter. The Petitioner shall place before the Respondent/Authority all relevant documents and clarifications, as may be sought by the Respondent. Petition disposed off.
Issues:
1. Eligibility for benefit under the MEIS Scheme. 2. Failure to mark 'Yes' in shipping bills leading to rejection of MEIS Scheme reward. 3. Inadvertent error in processing shipping bills. 4. Granting of no objection for amendment in shipping bills. 5. Court's intervention to direct re-examination of shipping bills and issuance of speaking order. Detailed Analysis: Issue 1: The petitioner filed a petition seeking a Writ of Mandamus to allow benefits under the MEIS Scheme for goods exported. The petitioner claimed eligibility under the MEI Scheme as per the Foreign Trade Policy 2015-20. The grievance was that despite being eligible, the benefit amounting to Rs. 23,37,185 was not granted. Issue 2: The contention arose due to an inadvertent error in the shipping bills where the entry regarding the claim for MEIS Scheme was left blank, resulting in the system recording a default 'No'. The failure to mark 'Yes' in the shipping bills, as mandated by a public notice, led to the rejection of the MEIS Scheme reward by the authorities. Issue 3: The petitioner's counsel argued that the Customs Broker's employees had omitted to fill in the relevant entry for the MEIS Scheme claim, leading to the rejection of payments. Despite applying for an amendment in the shipping bills and obtaining a no objection certificate, no action was taken by the authorities. Issue 4: The Respondents contended that the entitlement to MEIS Scheme rewards is subject to following the prescribed procedure, including marking 'Y' in the shipping bills. The authorities had not examined the case due to the absence of the mandatory marking, resulting in the rejection of the claim. Issue 5: The Court intervened and directed the Respondents to re-examine the 16 EDI shipping bills of the Petitioner, treating the submissions as a 'Yes'. The Petitioner was granted a personal hearing opportunity, and the Respondent was instructed to pass a speaking order on the entitlement to MEIS Scheme rewards within 12 weeks, communicating the decision promptly to the Petitioner. The judgment disposed of the petition and pending applications, leaving all rights and contentions of the parties open, with parties instructed to act based on the digitally signed copy of the order.
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