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TMI Blog2024 (8) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts were more or less similar to the case on hands. The proposition of law, therefore, could not be disputed by the learned advocate appearing for the respondent - It was held in the case that It is a settled law 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. The respondent Nos.1 and 2 are directed to grant benefit of RoSCTL Scheme within a period of eight weeks from the date of receipt of copy of this order - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... mport-export code under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 being 0506024598. 2.2 On 02nd December, 2021 and 16th December, 2021, petitioner exported bedsheets and garments through customs broker viz. Venus Sea-Air Services Pvt. Ltd. by filing two shipping bills, details whereof are extracted hereunder. Date of Shipping Bill Shipping Bill No. 02.12.2021 6448377 16.12.2021 6791033 2.3 In the aforesaid shipping bills, the customs broker inadvertently declared that the same is not eligible to claim export incentive RoSCTL as per the Scheme. 2.4 Having realised the said mistake, the petitioner as well as customs broker addressed letter dated 05th September, 2022 to the concerned authority and soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. 5.2 Learned advocate for the petitioner next submitted that admittedly the petitioner has exported the goods out of India and has also received sale proceeds in foreign currency against the two shipping bills and thereby, merely because of some technical error or lacuna in the electronic system which does not permit amendment, would not defeat the right of the parties which otherwise accrued pursuant to any law and/or policy. 5.2.1 To substantiate the aforesaid contention, learned advocate for the petitioner has placed heavy reliance on the judgment of the coordinate Bench of this Court in the case of Bombardier Transportation India Pvt. Ltd. v. Directorate General of Foreign Trade passed in Special Civil Application No.11038 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fits under the MEIS Scheme. In the said decision, the facts were more or less similar to the case on hands. The proposition of law, therefore, could not be disputed by the learned advocate appearing for the respondent. The relevant observations from Bombardier Transportation India Pvt. Ltd. (supra) is extracted as under. "23. The writ-applicant submits that as per its understanding, the EDI system, which is an electronic system developed and managed by the respondent no. 3 with an objective to digitalize transmission of shipping bills between Respondents, suffers from lacunae that it does not permit amendment, which is specifically permitted in terms of Section 149 of the Customs Act, 1961, to be carried electronically through EDI system. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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