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2022 (3) TMI 826 - HC - CustomsSeeking grant of relief under the MEIS Scheme under the Foreign Trade Policy 2015-2020 - error while filing the bill of entry by the petitioner - petitioner wrongfully stated no for yes for availing the benefits - HELD THAT - On perusal of No Objection Certificate , dated 07.06.2021 issued by the third respondent and the recommendation made therein. The third respondent has clarified that the petitioner is entitled for MEIS scheme and that there was a mistake while filing the shipping bills. The third respondent has categorically stated that the petitioner s case may be considered favourably. The incentive under the Merchandise Exports from India (MEIS) is intended to be passed on to exports to eligible exporter, if they have otherwise satisfied the substantive requirements of the scheme under the Foreign Trade Policy. In this case, the petitioner has satisfied all other requirements - the benefit should not be denied for procedural error. Petition allowed.
Issues:
Challenge to rejection of relief under MEIS Scheme - Procedural lapse in filing shipping bills - Consideration of benefits under Foreign Trade Policy 2015-2020. Analysis: Issue 1: Challenge to rejection of relief under MEIS Scheme The petitioner challenged the impugned order rejecting the request for relief under the MEIS Scheme. The petitioner had filed two bills of entry under Shipping Bill Nos. 9415639 and 9415497, dated 03.01.2020, indicating eligibility for the benefits. The petitioner approached the Assistant Commissioner of Customs for amending the bills, which was certified favorably. However, the impugned communication rejected the petitioner's request, leading to the filing of the writ petition. Issue 2: Procedural lapse in filing shipping bills The Court considered the procedural lapse in filing the shipping bills, noting the error in ticking 'No' in the bills, which led to the rejection of the petitioner's claim. The Court emphasized that the petitioner's intention to claim the MEIS benefit was evident from the shipping bills, and the mistake was deemed hyper-technical and inadvertent. The delay in representation was acknowledged but not considered a ground for rejection. Issue 3: Consideration of benefits under Foreign Trade Policy 2015-2020 The Court analyzed the MEIS scheme as an exporter incentive to offset infrastructural inefficiencies and associated costs. The scheme entitled the exporter to duty credit script for various customs duties and excise duties. The Court highlighted that the petitioner's entitlement to the benefit under the scheme was not disputed, and the procedural lapse should not hinder the substantive benefit. Referring to relevant legal precedents, the Court emphasized that rules and procedures should not deny substantive benefits under the Foreign Trade Policy. Judicial Decisions: - The impugned order rejecting the petitioner's request was set aside, and the petitioner was granted the benefit under the MEIS Scheme. - The Court directed the respondents to grant consequential benefits to the petitioner within a specified timeline. - The Court allowed the writ petition, emphasizing that export incentives should not be denied due to procedural lapses. - The respondents were directed to re-examine the issue of the petitioner's entitlement to exporter incentives within a stipulated timeframe. - The Court granted relief to the petitioner, directing the second respondent to provide the benefits promptly. Conclusion: The judgment addressed the challenges faced by the petitioner in obtaining relief under the MEIS Scheme due to a procedural lapse in filing shipping bills. The Court emphasized the substantive entitlement of the petitioner to export incentives under the Foreign Trade Policy, ensuring that procedural errors did not hinder legitimate benefits. The decisions provided clarity on the interpretation and application of the MEIS Scheme, emphasizing fairness and adherence to the scheme's objectives.
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