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TMI Blog2022 (9) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner they then intend to claim the benefits/incentive under Merchandise Export from India Scheme (MEIS) and further, the petitioner having got the inadvertent mistake made in the shipping bill, amended by an order dated 31.07.2019 passed by the Deputy Commissioner, Office of the Principal Commissioner of Customs, the respondents ought to have processed the petitioner's shipping bill and ought to have granted the benefits to the petitioner under Merchandise Export from India Scheme (MEIS). This Court is of the considered view that the petitioner cannot be deprived of its rights to avail the benefits under Merchandise Export from India Scheme only on the ground that subsequent amendment ratifying the earlier inadvertent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports from India scheme or not. However, the same has been amended subsequently by the certificate issued by the Deputy Commissioner, Office of the Principal Commissioner of Customs on 31.07.2019 and it has been amended to Yes . 4. The respondents have not processed the petitioner's application for Merchandise Export from India Scheme (MEIS) on the ground that in the shipping bill, they have declared as No with regard to their intention to claim the benefit under Merchandise Exports from India Scheme and further, the amendment dated 31.07.2019 having been done manually and not in electronic form, the respondents have refused to consider the petitioner's request for entitlement under Merchandise Exporters from India Scheme. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) Pasha International vs Commissioner of Customs, Tuticorin reported in 2019(365) E.L.T 669 (Mad.) 7. In all the aforesaid decisions, the respective High Courts have consistently held that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system. In the case on hand also, a clear intention was revealed in the shipping bill submitted by the petitioner they then intend to claim the benefits/incentive under Merchandise Export from India Scheme (MEIS) and further, the petitioner having got the inadvertent mistake made in the shipping bill, amended by an order dated 31.07.2019 passed by the Deputy Commissioner, Office of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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