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TMI Blog2022 (4) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... .15 provides the last date of filing of the application for Duty Credit Scrips and according to which, the application shall be filed within a period of 12 months from the date of LEO date or 3 months from the date of uploading of EDI shipping bills on to the DGFT server by Customs - The Commissioner of Customs issued Public Notice No.88/2017 dated 5.7.2017 prescribing the procedure for amendment/conversion of the shipping bills from one scheme to another scheme and according to which the post-shipment amendments shall ordinarily be examined and disposed of within a period of 30 days from the date of receipt of the request from the CB/exporter and in case of delay beyond the stipulated period, the CB/exporter may approach the JC/ADC concerned to resolve the matter. Action of the DGFT in this petition by which the claim has been rejected - HELD THAT:- The DGFT has rightly declined on the basis of the bills received in the server from the Customs Department. Therefore, the petitioners ought to have approached the Customs Department for correction of the shipping bills and after such correction in the shipping bills, the DGFT get jurisdiction or authority to examine the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exported product is under the eligible code list (Appendix 3B of MEIS) then the exporter is required to mark Yes by clicking Y in the rewards column of the shipping bill. All such Yes marked shipping bills are transferred from the Customs Database to the DGFT database electronically. Once the payment for these shipments is realized, the exporter requests the concerned bank to generate and upload an electronic Bank Realization Certificate (eBRC) on the DGFT server. After this, for every IEC (exporter), the DGFT database has details of goods exported and the consequent realization amount. Thereafter, the exporter was required to lodge the portal where his electronic date is available to him in DGFT online repository and tag the individual shipping bills in the online application with e-BRC and an application is submitted. Under the provisions of the scheme, without electronic data of shipping bills being transmitted from the Customs server, such shipping bills are not present in the DGFT repository and a claim under MEIS cannot be applied by the exporter for the relevant shipping bills. 3. The case of the present petitioners is that as per Paragraph 3.04 of Foreign Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the HBP, therefore, at this stage, no benefit can be given to the petitioner unless the Customs Department amend the bills and send to the DGFT repository. 7. Respondent No.5, (i.e. Commissioner of Customs) has also filed the reply by submitting that as per Paragraph 3.14 of the HBP 2015-20 it is mandatory on the part of the firm to file the EDI shipping bills by marking/ticking of Y (for Yes) in the reward column of shipping bills against each item which is sufficient to declare an intention to claim rewards under the scheme. The mistake has not been committed in one or two bills but continued for two years more and during this period approximately 700 bills were submitted without marking Y (for Yes) in the reward column. Therefore, such a perpetual mistake cannot be called a bona fide mistake. 8. By way of an additional reply/application it is further submitted that the scheme of the Customs Act/allied rules governing the field provides for a mechanism for redressal of the grievance of the petitioner under which the shipping bills issued could have been amended by the Customs authorities under the relevant provisions of the Customs Act. After such an amendment in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 6 has also placed reliance on various judgments passed by several High Courts and submitted that the Foreign Trade Policy provides the remedy of appeal to the Grievance Redressal Committee. The petitioner has not made an application for correction of shipping bills before the appropriate officer of the Customs Authority. Therefore, as of today, the bills in the non-MEIS category have not been transmitted to the DGFT in order to claim the benefit. No legal right is available to the petitioners to claim by way of a writ petition under Article 226 of the Constitution of India. In support of his contention, he has placed reliance on the judgments of the Apex Court in the case of G. Bassi Reddy V/s. International Crops Research Institute : (2003) 4 SCC 225; Director of Settlements A.P. V/s. M.R. Apparao : (2002) 4 SCC 638; and the recent judgment of the Apex Court in the case of Assistant Commissioner of State Tax V/s. Commercial Steel Ltd.: 2021 SCC Online SC 884 wherein the writ petition has been dismissed for want of an alternative statutory remedy available u/s. 107 of the Central Goods and Service Tax Act, 2017. 12. It is not in dispute that the petitioner submitted a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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