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TMI Blog2024 (8) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... been resolved. Although the system has generated a report indicating that the issue has been resolved, as depicted in the screenshots placed on record by the Petitioner, however, in reality, that is not the case as a result the shipping bills in question are still not reflected on the EDI system. In the opinion of the Court, the PRC ought to have considered all the aforenoted facts, and particularly that this was a case of pure inadvertent error on the part of the Petitioner which was subsequently rectified. Therefore, since the Petitioner has already cured the deficiencies and secured amendment certificates, their request should not be rejected on account of amended shipping bills not being reflected on the automates system. Thus, since the Petitioner has fulfilled the pre-requisites to claim the MEIS benefits, in the opinion of the Court, the present petition deserves to be allowed. Respondents are directed to consider the Petitioner s MEIS claims electronically/ manually and process the application in accordance with public notices No. 40/ 2015-2020 dated 9th October, 2015 and 47/ 2015-20 dated 8th December, 2015, in respect of all 17 shipping bills - Petition disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At that stage, Assistant Development Commissioner, SEEPZ, SEZ (Respondent No. 4), issued certain deficiency notices pointing out the error in selection of N instead of Y in the rewards column pertaining to the 7 shipping bills which were filed in June and July 2015. 1.4. Realising their mistake, the Petitioner applied for amendment of the 7 shipping bills under Section 149 of Customs Act, 1962 [Customs Act ] to rectify their error, on the basis of the documents available at the time of the export. The Assistant Commissioner of Customs, Export (Respondent No. 3) rectified the inadvertent error. However, since the amendment could not be caried out in the automated EDI system after completion of export, Respondent No. 3 issued amendment certificates in respect of the 7 shipping bills which were identified to be deficient. 1.5. Although the deficiency was noticed only in 7 shipping bills, Respondent No. 4 proceeded to issue letters dated 24th May, 2018, rejecting the Petitioner s MEIS claims in respect of all 17 shipping bills, stating that the Petitioner had not submitted compliance to the deficiency notices within the permissible timelines. The Petitioner submitted the aforenoted am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, however, this was also refused by the PRC through impugned order dated 6th January, 2020. The relevant portion of the said order reads as below: Decision : The Committee having heard and reviewed the case on the basis of justification furnished by the firm observed that there is no merit in firm's contention and decided to maintain rejection of the request of the firm as in earlier PRC Meeting No. 06/AM20 dated 21.05.2019. 1.8. In such circumstances, the Petitioner has filed the instant petition assailing the aforenoted impugned orders. They urge that once the amendment certificates were issued under Section 149 of the Customs Act, the Respondents ought to have allowed the Petitioner s request for the MEIS incentives. The rejection of their claim is arbitrary and unreasonable, and therefore, the impugned orders are liable to be quashed by this Court. 2. In response, Mr. Satya Ranjan Swain, Senior Panel Counsel for Respondents No. 1, 2 4, argues that it is not in dispute that the Petitioner did not fill the declaration of intent column. Sufficient opportunity was given to the Petitioner after issuance of deficiencies notices to rectify their mistakes, however, since the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Shipping Bills from Systems backend to DGFT for MEIS benefits in certain cases -reg. Various references have been received regarding post EGM amendment of Shipping Bills where the customs authorities have allowed amendment of shipping bills under Section 149 of the Customs Act, 1962 after filing of EGM. 2. However, there have been various cases, where jurisdiction case and allowed amendment under Section 149, on merit, in terms of the relevant policy guidelines issued from CBIC from time to time. 3. This Advisory is being issued to handle the post EGM amendment of shipping bill cases of MEIS scheme (since discontinued from January 2021). 4. In MEIS scheme, the exporter declares whether he wants to claim benefit or not at item level in the 1998 8/21/23, 6:47 PM 31 shipping bill and the same is entered in the form of 'Y and N' under reward flag to show Yes or No . In case of 'Y' flag, the details of the shipping bills are transmitted to DGFT automatically. However, in case of 'N' flag, details of the shipping bills are not transmitted to DGFT. 5. Since this is an inter-ministerial matter (CBIC, MoF and DGFT, DoC), such amendments may be routed As per thro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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