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2022 (4) TMI 792

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..... arned Assistant Solicitor General for respondent No.1/Union of India.   Shri Prasanna Prasad learned counsel for respondents No.2, 3, 4 and 5. O R D E R   Per Vivek Rusia, J : The petitioners have filed the present petition seeking the following relief/s : "(i) That this Hon'ble Court be pleased to declaration relaxation/condonation of the procedure lapse of non-mentioning of MEIS scheme in the shipping bills at the time of export as arbitrary and discriminative. (ii) That this Hon'ble Court be pleased to issue a writ of Mandamus or any other appropriate Writ, order or direction ordering and directing the Respondent No.2 by themselves, their sub ordinate servants to award the MEIS to the petitioner on export of the .....

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..... rds 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 electroni .....

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..... 7.2019 has been rejected on 3.9.2019 by the DGFT and the same was also communicated through an e-mail dated 26.9.2019. Instead of challenging the aforesaid rejection order by amending the writ petition, especially the relief clauses therein, the petitioner has filed the aforesaid letters and emails by way of rejoinder and in which seeking the relief of quashment of order/letter dated 3.9.2019. This is not the proper procedure. The petitioner ought to have amended the writ petition challenging the validity of the order dated 3.9.2019. 6. After notice in this writ petition, respondents No.2 to 4 (i.e. DGFT) have filed a preliminary reply by submitting that the procedure for claiming the benefit of MEIS is described in Paragraph 3.14 of Hand .....

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..... lls issued could have been amended by the Customs authorities under the relevant provisions of the Customs Act. After such an amendment in the bills, the petitioner could have got the electronic data of shipping bills from the DGFT server from the Customs. Then, thereafter, the petitioner could have applied to the Policy Relaxation Committee which is the apex body to take a decision on such grievance or the matter. Hence, no relief can be granted to the petition in this petition and the same is liable to be dismissed. We have heard the learned counsel for the parties and perused the record. 9. Facts of the case are not in dispute to the effect that the petitioner during the relevant period i.e. 2015-20 was entitled to avail the benefit of .....

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..... respect of shipping bills to claim the benefit under MEIS. Likewise, in other cases also, the Kerala High Court, as well as Bombay High Court, came to the rescue of similarly placed exporters. 11. Shri Prasanna Prasad, learned counsel for respondents No.2 to 4 and respondent no 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 .....

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..... f shipping bills transmitted to the DGFT server from the Customs Department, the claim of the petitioners could have been considered by the Policy Relaxation Committee at the relevant point of time. As per HBP Chapter 3, Clause 3.13 provides validity period and revalidation and according to which, Duty Credit Scrip issued on or after 1.1.2016 under Chapter 3 shall be valid for a period of 24 months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scrip shall not be permitted unless covered by Paragraph 2.20(c) of HBP. Clause 3.15 provides the last date of filing of the application for Duty Credit Scrips and according to which, the application shall be filed within a peri .....

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