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TMI Blog2023 (2) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... e Policy Relaxation Committee has correctly pointed out that in the computerized environment, when the governance of MEIS is online, it is difficult to proceed unless amended shipping bills are transmitted online - It is thus necessary for the Respondents- Customs Department to come up with a solution so that an issue such as the one presented does not recur and the parties entitled to the benefits of MEIS are not required to come to the Court for such trivial issues. The Petition be listed on board under the caption For Directions on 27 February 2023 for reporting compliance on this aspect. - WRIT PETITION NO. 3202 OF 2022 - - - Dated:- 13-1-2023 - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Prakash Shah with Mr. Mihir Mehta, Mr. Yash Prakash i/b. PDS Legal. For Respondent Nos.1 to 3 : Ms. Shehnaz V. Bharucha with Mr. Ashutosh Mishra and Vikas Salgia i/b. A.A. Ansari. For Respondent No.4 : Mr. M.P. Sharma with Mr. Chaitanya Purankar. ORAL JUDGMENT : (PER NITIN JAMDAR, J.) Rule. Rule made returnable forthwith. Taken up for disposal. 2. The Petitioner has sought to quash and set aside the decision taken by the Policy Relaxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 235849 dtd 16.01.2018 and 1631707 dtd 18.12.2017. PARAMETERS FROM TO MEIS SCHEME NO YES This certificate is issued after scrutiny of the documentary evidence, which was in existence at the time of export of goods, as required under section 149 of the Customs Act. 1962 for the correctness of the amendment sought by the exporter. All other details will remain same. Since the correction as requested could not be carried out in EDI shipping bill in the EDI system after completion of export, this certificate is issued at the request of the CHA/Exporter. This certificate is issued as per section 149 of Customs Act, 1962. Since there exists no facility in the software of the Customs Department for online amendment, physical certificates were issued to the Petitioner. 7. The Petitioner then approached Respondent No.2 and 3- Director General of Foreign Trade (DGFT) seeking the benefit of MEIS. The matter was placed before the Policy Relaxation Committee of DGFT on 13 April 2022, and the response of the Committee is as under: ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they cannot be taken into consideration. The learned counsel for Respondent No.4- Customs Department states that as per the software maintained by the Customs Department, there is no procedure to communicate or transmit the amended shipping bill online; therefore, amended shipping bills were issued physically. On behalf of Respondent No.4- Customs Department, the Assistant Commissioner of Customs has filed a reply affidavit, which does not deny any assertion in the petition and states that amendment certificates have been issued and there is no grievance against the Customs Department. Therefore, no response is necessary. The learned counsel for the Petitioner contends that Petitioner cannot be deprived of the benefits of the Merchandise Exports from India Scheme for lack of coordination in the software maintained by the Respondents. The learned counsel for the Petitioner draws our attention to the decision of the Division Bench of this Court in the case of Ajanta Industries v. The Assistant Commissioner of Customs 2021 (12) TMI 389 whereby the Division Bench has followed the view taken by the Kerala High Court in Annu Cashews v. Commissioner of Customs 2019 SCC ONLINE Kera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such marking has to be done at the time of filing shipping bills. The HBP, in Para-3.01, also mentions that processing the MEIS application would be done online, and physical copies of the shipping bills are not required. 12. The material placed on record shows that Customs Department and DGFT are to implement MEIS in a completely online environment, and an Electronic Data Interchange (EDI) exists for Y marked shipping bills. Only these Y marked shipping bills are transmitted by the Indian Customs Electronic Data Interchange Gateway (ICEGATE), i.e. a server of the Customs Department to DGFT. The data integrity for value and other details, as in the shipment captured once in the shipping bill, is maintained by the system of electronic data transfer and existing data exchange protocols between DGFT and the Customs Department. A type of finally assessed shipping bills, for which EGMs have been filed, are being transmitted by all ICES locations to DGFT through ICEGATE under cover of digital signatures daily. Each location has two files for each day , even if no shipping bill is available for transmission to DGFT. DGFT acknowledges these shipping bill files sent by Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves for creating a robust online environment for transactions are as follows. Importer Exporter Code (IEC) is mandatory for export/import from/to India. For issuance of e-IEC, an application has to be made online on the DGFT website. An e-BRC (Electronic Bank Realisation Certificate) initiative enables DGFT to capture details of the realisation of export proceeds directly from the Banks through secured electronic mode. MoU has been signed by DGFT with state governments for sharing of e-BRC data to facilitate refund of the VAT by the state governments to exporters. MoU has also been signed with Enforcement Directorate. All the Regional Authorities (RA) of DGFT and extension counters are connected to high-speed internet. The applications are received and processed electronically. DGFT provides the facility of online filing of applications to obtain an Importer Exporter Code and various authorisations/scrips. DGFT uses digital signature with a higher level of Encrypted digital signature. A web interface for the online filing of applications is provided. The application can be filed 24X7 from anywhere. Application fees can also be paid online from linked banks. Online Inter-ministerial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce transaction costs. The Indian Customs Single Window Project has been established for an online exchange system, and dealing in the movement of all physical papers has been done away with by conducting the transactions online. By introducing various initiatives such as Indian Customs Single Window Project, SWIFT in export and WCCB. From 1 April 2015, the importers, exporters, customs brokers etc., have been given the facility to use digital signatures for filing various documents, including shipping bills. The Board has introduced e-Sanchit for paperless transactions. The importers are required to upload the documents online through the procedure instead of physical papers. The physical presence of papers and presence for assessment-related work has been done away with. Various steps have been taken to introduce a project to bring all participating agents under e-Sanchit for issuance of a licence, permit etc. Electronic closure of manifest has been introduced, doing away with hard copies of dockets. 19. With this elaboration of the initiatives taken to promote digital transitions regulating foreign trade, we turn to the stand taken by the Respondents before us. The position i ..... 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