Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (6) TMI 552

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ompetent authorities were for the period during July and August 2020 - For non-grant of MEIS export benefit, a technical reason is put forth that the details of such exports were entered in the portal of the Director General of Foreign Trade in the month of September 2020 and October 2020 by the jurisdictional Customs officer. The respondents does not dispute the entitlement of the petitioner for grant of MEIS benefit. The entire tenor of the affidavit is that under para 2.58 of the Foreign Trade Policy, the relief of the petitioner could be granted. It was submitted on behalf of the respondents that the petitioner may make representation as stated in the affidavit-in-reply. From the facts of the case, it appears that the case of the petitioner could be considered for granting appropriate relief under para 2.58 of the Foreign Trade Policy. While this aspect is to be finally examined by the competent authority-Director General of Foreign Trade, the petitioner is permitted to make representation to the competent authority-respondents in respect of the grievance raised and prayers made in this petition - the petitioner may make representation to the competent authorities of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... At the outset, learned advocate for the petitioner stated that he, upon instructions, does not press the prayers (b), (c), (d) and (e) and the petition survives for prayer whereby it is prayed to direct the respondent no.2-Officer on Special Duty, Kandla Special Economic Zone, Gandhidham to grant in favour of the petitioner the Merchandize Exports from India Scheme (MEIS) scrips for a value aggregating Rs.1,04,00,455/- for exports made in 175 shipping bills as per certificate dated 17.11.2021 issued by respondent no.3 Specified Officer. 3. The basic facts in the background may be noticed. The petitioner Company is a unit situated at Mundra Special Economic Zone (Mundra SEZ), which manufactures and exports specialties of chemicals since 1998. The Government of India announced under the year 2015, the Merchandize Exports from India Scheme (MEIS) in the Foreign Trade Policy. The objective was to offset the infrastructural inefficiencies for manufacture and export of the specialised goods. The Foreign Trade Policy was amended by inserting certain paragraphs Government by issuing Notification No. 30/2015-2020 dated 01.09.2020. Thereby, a cap of MEIS reward of Rs. 2 crores for each o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... res. The MEIS benefit of Rs. 1,04,00,455/-was denied to the petitioner. 3.5 It appears that the petitioner made representation dated 17.11.2021 upon which the customs officer certified and confirmed that the competent authority had made export orders manually on 175 shipping bills submitted by the petitioner during July 2020 and August 2020 and that online submission of the export orders was done in September 2021 and October 2021 on account of pandemic period. 3.6 On the basis of the aforesaid certificate, another representation was made by the petitioner on 19.11.2021 seeking the reward of Rs. 1,04,00,455/-. Despite reminders, the office of the Director General of Foreign Trade did not respond. The petitioner therefore filed a complaint in November 2021 before the Export Promotion Council of Special Economic Zone at New Delhi. Still however, since the export benefits for the petitioner to the tune of Rs. 1.04 crores (approximately) for July 2020 and August 2020 was not sanctioned, the petitioner filed the present petition. 3.7 In the petition, it was further stated by the petitioner that further claim of Rs. 2.75 crores towards MEIS benefit in respect of exports actually .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that as per para 2.58 of the Foreign Trade Policy 2015-2020, the Director General of Foreign Trade may in public interest pass such orders or grant such exemption, relaxation or relief as may deem it fit and proper on the grounds on genuine hardship and adverse impact on trade to any person or class or category of persons from any provisions of Foreign Trade Policy or any oof the procedures thereunder. 4.1.3 It was sought to be stated that normally in para 3.01(b) and 3.01(g), manual feeding of shipping bills is not allowed. The respondents however further stated in para 2.11, In the instant case the, the petitioner seeks benefit for the shipping bills entered manually with LEO dates. between July and August 2020. However, as per the electronic data available with the answering respondents, the impugned 175 shipping bills have LEO dates between September to December 2020. Therefore, only such data which is electronically available shall be considered and was considered valid for entitlement. The fact that there were certain shipments in the period July and August 2020, but with LEO after 01.09.2020 was brought to the notice of the concerned division in the DGFT Headquarters .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on behalf of the respondents that the petitioner may make representation as stated in the affidavit-in-reply. 5.5 From the facts of the case, it appears that the case of the petitioner could be considered for granting appropriate relief under para 2.58 of the Foreign Trade Policy. While this aspect is to be finally examined by the competent authority-Director General of Foreign Trade, the petitioner is permitted to make representation to the competent authority-respondents in respect of the grievance raised and prayers made in this petition. 5.6 While relegating the petitioner to make representation to the competent authority-Director General of Foreign Trade, the aspects conspicuously noted are that the respondents have not disputed the entitlement of the petitioner of the benefit and secondly that not uploading of Let Export Orders in the electronic system of the respondents was not on account of fault much less any culpable fault on the part of the petitioner, but since the EDI Electronic System was not operated during Covid-19 pandemic period, the Let Export Orders were manually made and received by the authorities, driving the petitioner out of the MEIS benefit. 6. As .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates