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TMI Blog2022 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent 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. - W.P(MD).No.2085 of 2022 And W.M.P.(MD).No. 1789 of 2022 - - - Dated:- 21-2-2022 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mrs.H.Jasima Yasmin For M/s.Ajmal Associates For the R1 And R2 : Mrs.L.Victoria Gowri Assistant Solicitor General of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy Relaxation Committee and thereafter appropriate orders will be passed by the first respondent after hearing the petitioner. It is therefore submitted that the present writ petition is pre-mature. 4. By way of rejoinder, the learned counsel for the petitioner has also drawn attention to paragraph 6,7,8 and 9 from the decision of the learned Single Judge in K.I.Internatioanl Limited Vs Commissioner of Customs in W.P.No.16328 of 2020, vide order dated 23.06.2021. They read as under:- 6.In view of the fact that the petitioner's intention to claim MEIS benefit is clear from the shipping bills and the mistake has only happened while uploading the bills in the EDI, the error is hyper-technical, inadvertent and a human error and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 second respondent under the Commerce Ministry has, however, rejected the request of the petitioner by stating that the Committee had examined the case of the petitioner and the Committee decided as under: Decision: The committee examined the case on the bais of justification furnished by the firm and discusse the matter at length. The committee observed that the Shipping Bills where 'No' is ticked (for what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding capital goods, as per DoR Notification, except in the case of listed goods under Appendix 3A to Foreign Trade Policy. 13. The scheme also entitles utilisation of the duty credit script for payment of Central Excise Duty for domestic procurement of inputs or goods or payment of basic customs duty, additional duty of customs as per paragraph 3.02 of the Foreign Trade Policy 2015-2020 reads as under: 3.02 Nature of Rewards Duty Credit Scrips shall be granted as rewards under MEIS and SEIS. The Duty Credit Scrips and goods imported/domestically procured against them shall be freely transferable. The Duty Credit Scrips can be used for: (i) Payment of Basic Customs Duty and Additional Customs Duty specified under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures cannot be imposed to deny the substantive benefit under the Foreign Trade Policy. 16. In this connection, reference may be made to the decision of the Hon'ble Supreme Court in the cases of Commissioner of Sale Tax v. Auriya Chambers of Commerce [1986 (3) SC 50] and State of Gujarat v. Ramprakash P Puri [(1969 3 SCC 156] is invited. The Hon'ble Supreme Court has held that rules or procedures are handmaids of Justice and not mistress of law. 17. Incidentally, the learned Single Judge of this Court in the case of M/s.K.I.International Limited v. The Commissioner of Customs (Appeal-II) and others has also granted similar relief as sought for in this writ petition to the petitioner therein. 18. In this case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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