9911796707
TMI Blog2021 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... If shipping bills are perused in the column meant for description of the goods, the petitioners had clearly indicated their intention to avail the benefit of MEIS. However, it appears that there is technical lapse on the part of the exporters in not ticking a particular box in the web portal, more so, when there was sufficient indication in other details entered therein about the intention of the exporter to claim the rewards. Not only this, the Assistant Commissioner of Customs issued certificate of amendment by which reward item under shipping bills stands amended as mentioned in table 1 - it could not be amended in the EDI system as the EGM has been closed. It appears that exporter did not check the box concerned, to read Yes , whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndise export from India Scheme (MEIS) envisaged under the foreign trade policy by which exporters are entitled to export benefit of 3% of the net export in the form of Duty Credits Scrips which can be used for the payment of duty and are also transferable. The said benefit was further increased to 5% of the net exports with effect from 01.11.2017. Paragraph 3.04 of the foreign trade policy reads as under : 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 realized FOB value of expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill a question as to, whether the petitioner is claiming the benefit under any reward scheme including MEIS had to be ticked with either Yes or No . The default answer in the EDI answer system in the shipping bill to the question whether the applicant is claiming the benefit under MEIS is No . 5. It is further submitted by the petitioner that the petitioner exported cashew kernels by shipment under the two shipping bills bearing no.7833886 dated 04.08.2017 and no.8085081 dated 18.08.2017. The shipping bills once uploaded with the customs get redirected or transmitted to the web portal of the respondent no.2 in terms of EDI. The consignor has to then apply for MEIS licence to get the said reward under the said MEIS scheme. It is fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2016, wherein marking Y (for Yes) in the EDI shipping bill was made mandatory and it was notified that such marking is to be made at the time of filing of the shipping bills. It is also pointed out after getting manual amendment of such shipping bill under Section 149 of the Customs Act by the relevant Customs Commissioners/ Authorities with a plea to enable them to apply for MEIS, despite their shipping bills not available with DGFT server. It is submitted that a shipping bill with manual amendment is not electronically transmitted to the DGFT server by customs and DGFT is not in a position to issue benefit to such forms in the online environment. Therefore, it is necessary to direct respondent no.1 to transmit the data for such amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable issuance of the scrip in respect of the petitioner's shipping bills in question. 11. If shipping bills are perused in the column meant for description of the goods, the petitioners had clearly indicated their intention to avail the benefit of MEIS. However, it appears that there is technical lapse on the part of the exporters in not ticking a particular box in the web portal, more so, when there was sufficient indication in other details entered therein about the intention of the exporter to claim the rewards. Not only this, the Assistant Commissioner of Customs issued certificate of amendment by which reward item under shipping bills stands amended as mentioned in table 1. However, it could not be amended in the EDI sys ..... X X X X Extracts X X X X X X X X Extracts X X X X
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