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TMI Blog2024 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... call for the records pertaining to the impugned e-mail communication dated 19.08.2020 of the 1st respondent and quash the same and further direct the 3rd respondent to amend the shipping bills as sought for in the petitioner's representation 05.10.2020 and transmit the shipping bills online to the DGFT server to enable the petitioner to claim the MEIS benefit." 3. The petitioner has exported consignments of Fruit pulp vide several shipping bills, wherein, the petitioner had claimed duty drawback under Section 75 of the Customs Act, 1962. The petitioner was also entitled for Merchandize Export from India Scheme (MEIS). Since filing of the shipping bills and transactions for claiming export incentives under the Foreign Trade Policy are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttention to Chapter 3 of the Foreign Trade Policy which deals with Merchandize Export from India Scheme (MEIS). It is submitted that the petitioner is indeed eligible for the benefit in the form of rewards. It is further submitted that the exports of the petitioner is not falling under any of the ineligible categories as per Paragraph 3.06 of the Chapter 3 of the Foreign Trade Policy. 6. The learned counsel for the petitioner further submits that an identical issue also came up before the Division Bench of the Kerala High Court in the case of Commissioner of Customs, Cochin Vs. N.C.John and Sons Pvt Ltd reported in 2020 (374) E.L.T. 465 (Ker), which was affirmed by the Hon'ble Supreme Court in the case of Commissioner of Customs Vs. N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs may allow conversion of shipping bills from schemes involving more rigorous examination to schemes involving less rigorous examination (for example, from Advance Authorization/DFIA scheme to Drawback/DEPB scheme) or within the schemes involving same level of examination (for example from Drawback Scheme to DEPB scheme or vice versa) irrespective of whether the benefit of an export promotion scheme claimed by the exporter was denied to him by DGFT/DOC or Customs due to any dispute or not. The conversion may be permitted in accordance with the provisions of Section 149 of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents would submit that the respondent No.1 had rightly rejected the request of the petitioner. It is submitted that the respondent has correctly informed the petitioner that after compilation of all such information and a proposal was sent to the Department of Revenue, which did not agree to provide Merchandize Export from India Scheme (MEIS) to such "No" marked shipping bills, since such N marked shipping bills are not been evaluated under the Exports' Risk Management System at the time of export at the relevant ports. 12. Therefore, all such "No" marked shipping bills from 01.10.2015 onwards were ineligible and continue to be ineligible under under MEIS. It was also informed that shipping bills were time barred on the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, Courts have been liberal and have been granting reliefs to the exporters under the scheme. I do not wish to take a contrary stand in this writ petition. That apart, the legitimate exports cannot be denied, if the petitioner had made actual exports. Since there is no other material available to come to a conclusion that the petitioner was not otherwise dis-entitled for export incentives under the Merchandize Exports from India Scheme, this writ petition has to be allowed. 17. The respondent Nos.3 and 4 are therefore directed to ensure that the shipping bills are suitably amended for the petitioner to claim export incentives on the exports made by the petitioner under the Merchandize Exports from India Scheme. Incentives to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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