9911796707
TMI Blog2022 (10) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... s, as per DoR Notification, except in the case of listed goods under Appendix 3A to Foreign Trade Policy. The petitioner herein has failed to exercise the option in all the shipping bills unaware of the changes in the procedure. Though the Government has issued clarification dated 9-10-2015 in Public Notice No. 40/2015-2020 to the effect that Paragraph 3.01 of the Foreign Trade Policy [2015-20] does not allow manual feeding of EDA shipping bill details and following of such scheme is not possible manually, it is to be noticed that the aforesaid scheme in the Foreign Trade Policy is an incentive granted to an exporter - the petitioner herein has failed to exercise the option in all the shipping bills unaware of the changes in the procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order ) passed by the third respondent, rejecting the request of the Petitioner for no objection. 2. It is the specific case of the Petitioner that the Petitioner is an exporter/manufacturer of auto mobile components and availed the benefit of merchandise under Merchandise Exports India Scheme (MEIS) under Chapter 3 of the Foreign Trade Policy 2015-20. 3. Learned Counsel for the Petitioner submits as per the hand book of the procedure and relevant public notice/circulars issued in this regard, it is sufficient if an option was exercised once for claiming the above incentives on all the exports and it was not mandatory for an exporter to exercise the option to claim the benefit of the aforesaid scheme separately in each of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der and by the impugned order the third Respondent has rejected the request of the Petitioner. 8. Learned Counsel for the Petitioner submits that the denial of export incentives is contrary to well settled principles of law. In this connection a reference was made to the following decisions : S. Nos. Case Laws 1 R.K. Garg v. Union of India - (1981) 4 SCC 675 2 Pasha International v. Commissioner of Customs Ors. [2019 (365) E.L.T. 669 (Mad.)] 3 ATC Tires Pvt. Ltd. v. Zonal Additional DGFT Ors. (HC-Madurai Bench dated 11-9-2020) [2020 (374) E.L.T. 896 (Mad.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Officer-Ward-1(3) Jammu [(2012) SCC Online ITAT 13483] 15 Commissioner of Customs Airport and Air Cargo Complex, Bangalore v. M/s. Pfizer Products India Pvt. Ltd. [2015 (9) TMI 34-Karnataka High Court = 2015 (324) E.L.T. 259 (Kar.)] 16 East India Commercial Co. Ltd., Calcutta v. Collector of Customs Calcutta, [1983 (13) E.L.T. 1342 (S.C.)] 17 Union of India v. Kamlakshi Finance Corporation Ltd., [1991 (55) E.L.T. 433 (S.C.)] 18 Veena Commercial Corporation v. Union of India, [1993 (68) E.L.T. 569 (Bom.)] 9. Opposing the prayer, the Learned Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -II) and Others reported in 2021 (6) TMI 1007 = 2021 (378) E.L.T. 285 (Mad.). The Learned Counsel for the petitioner submits that in the said Writ Petition under a similar circumstance, the Learned Single Judge of this Court had interfered and has granted relief to the petitioner therein. It is therefore submitted that the same order could be passed in the light of the decision cited supra. 12. Heard the Learned Counsel for the petitioner and the Learned Additional Solicitor General of India for the respondents and perused the provisions of Foreign Trade Policy, 2015-20. 13. The Merchandise Exports From India Scheme [MEIS] is an exporter incentive given to an exporter to offset the infrastructural inefficiencies and the associated cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein has failed to exercise the option in all the shipping bills unaware of the changes in the procedure. Though the Government has issued clarification dated 9-10-2015 in Public Notice No. 40/2015-2020 to the effect that Paragraph 3.01 of the Foreign Trade Policy [2015-20] does not allow manual feeding of EDA shipping bill details and following of such scheme is not possible manually, it is to be noticed that the aforesaid scheme in the Foreign Trade Policy is an incentive granted to an exporter. 16. The fact that the petitioner has exported goods and was otherwise entitled to the benefit under the aforesaid scheme has not been disputed by the respondents. There is only a procedural lapse on the part of the petitioner in failing to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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