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TMI Blog2022 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... cted value of goods exported as has been noted by the PRC Committee in its meeting. A representation made had weighed with the said Committee. The issue is more of procedural in nature than of substantive kind as the software has the limitation and it does not permit even after the manual correction of the shipping bill, the benefit to flow of MEIS Scheme as it does not recognize said manual correction, the petitioner is deprived of the benefits - No technicality can mar the right of the parties which otherwise accrued under the substantive law. Here when genuineness of the export and entitlement of petitioner otherwise is not in any manner disputed, this technical glitch shall in no manner hamper the request of the petitioner of getting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough EDI System of the Customs. While filing the same, it had shown the invoice value $55,25,161.78 Ps., but while filing the bifurcation of the invoice value in the shipping bill what was mentioned was $55,25,161.78 in the commission column as against the actual commission value of $54,706.82. This being the procedural defect, according to the petitioner, it is curable. Basic objective of the export is to provide the reward to the exporter. 3. The petitioner declared correct export value in shipping bill, however, while mentioning the same by commission agent this mistake had occurred. 4. The petitioner had approached the Officer vide letter dated 02.07.2018 for amending shipping bill as provided under Section 149 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt be pleased to allow this petition. (b) This Honourable Court be pleased to issue a writ of mandamus or certiorari or in the nature of mandamus or certiorari or any other appropriate writ, order or direction directing the respondents to grant the benefit of MEIS considering the amended shipping bill manually for want of online system for filing amended shipping bill without imposing the Late Cut Charges as the claim is raised by the Petitioner within period of limitation. (c) Pending the admission and final disposal of the petition, this Honourable Court be pleased to extend the time for grant of MEIS benefit under the Foreign Trade Policy, which is likely to expire on 13th June, 2021. 8. We have noticed the affidavit-in-r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Harshadray Dave for the petitioner, who has urged that the manual amendment will serve the purpose but for the technical procedural hitch since on substantive part, there is hardly any dispute between the parties. 13. Learned Senior Standing Counsel Mr. Nikunt Raval appearing for the respondent has urged that he does not dispute the Committee having decided on the entitlement of the petitioner the benefits, however according to him, this is Hand Book of Procedure which will govern the procedure, which would not permit the manual correction of the shipping bill and that is the hitch which has been conveyed to the petitioner. The Authority on its part has already made an attempt to refer it to do to the EDI System, which again was fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation and it does not permit even after the manual correction of the shipping bill, the benefit to flow of MEIS Scheme as it does not recognize said manual correction, the petitioner is deprived of the benefits. 15. This Court in the case of Bombardier Transportation India Pvt. Ltd. Vs. DGFT reported in 2021(377) ELT 489 (Guj.) was considering the similar issue to hold thus: The writ applicant submits that as per its understanding, the EDI system, which is an electronic system developed and managed by the respondent no.3 with an objective to digitalize transmission of shipping bills between Respondents, suffers from lacunae that it does not permit amendment, which is specifically permitted in terms of Section 149 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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