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2019 (11) TMI 795

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..... ment was not done prior to its export, and a verification of the export consignment is now not possible - HELD THAT:- A perusal of the screen shot produced indicates that there are separate columns wherein the description of the goods, and the intention of the exporter to claim the export benefit, can be entered. Over and above this, there is another column requiring the exporter to indicate whether he intends to avail the benefit of the Export Benefit Scheme against which the default setting reads as No - the default setting in respect of a claim for the benefit of an Export Promotion Scheme is always in the negative, and it requires a positive act on the part of the exporter to uncheck the box reading No and check the box reading Yes , fo .....

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..... As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment. 2. The petitioners are exporters, who seek to avail the benefit of the Merchandise Exports from India Scheme [MEIS] as envisaged under the Foreign Trade Policy, 2015-20. As per paragraph 3.04 of the Foreign Trade Policy, the entitlement under the MEIS Scheme is described as follows: "3.04 Entitlement under MEIS Exports of notified goods/products with ITC (HS) code, to notified markets as listed in Appendix 3B, shall be rewarded under MEIS. Appendix 3B also lists the rate(s) of rewards on various notified products [ITC (HS) code wise]. The basis of calculation of reward would be on realixed FOB va .....

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..... itted to check the box stating "Yes", and on account of that, the system recorded the default setting, which indicated "No". That this was an inadvertent mistake occasioned by the petitioner will be apparent from a perusal of the shipping bill produced as Ext.P4 in W.P.(C).No.25339/2019, which shows the words "WE INTEND TO CLAIM REWARD UNDER MEIS" as also "No" in the box against the query with regard to intention to claim the MEIS benefit. The claim of the petitioners for the benefit of the reward was therefore disallowed by the respondents, who took the stand that in view of the exporter not having indicated its intention of claiming the benefit under the MEIS Scheme, the necessary verification of the export consignment was not done prior .....

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..... he part of the exporter concerned in not checking a particular box in the web portal, more so when there was sufficient indication from the other details entered therein that pointed to the exporter's intention to claim the reward. I therefore dispose these writ petitions with a direction to the respondents, including the additional 5th respondent in both the writ petitions, to consider the claim of the petitioners for export benefit, afresh, in the light of the observations in this judgment, and to grant the export benefits, if on an overall consideration of the details furnished by the petitioner, the intention to claim the benefit of the MEIS Scheme was seen manifested at the time of export. The additional 5th respondent in both th .....

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