9911796707
TMI Blog2024 (9) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit - HELD THAT:- There are no dispute that the petitioner had exported the goods namely Fruit pulp, Mango puree etc., which are eligible for the benefit of Merchandize Exports from India Scheme (MEIS) under Chapter 3 of the Foreign Trade Policy. There is no dispute that the petitioner has also claimed duty drawback under Section 75 of the Customs Act, 1975 read with Customs, Central Excise and Service Tax Duty drawback Rules, 1995. There are no records to indicates that the parallel incentives under Section 75 of the Customs Act, 1961 read with the aforesaid Rule and the Customs Notification has been denied to the petitioner. Therefore the benefit of Merchandize Exports from India Scheme (MEIS) under Chapter 3 of the Foreign Trade Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to be made electronically in the shipping bills itself. The petitioner claims to have failed to press YES in the reward column of the shipping bills. 4. According to the petitioner, this mistake was committ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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.C.John and Sons Pvt Ltd reported in 2022 (380) E.L.T 241. 7. He further submits that under similar circumstances, this Court and other Court has also passed the following orders which is extracted hereunder:- (i) M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 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 existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 communication i.e. 19.08.2020, as 3 years have elapsed since their date of export (which as per provisions of the para 3.15 and para 9.02 of the HBP 2015-20). 13. The learned Senior Counsel for the respondent Nos.3 and 4 would submit that the consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 granted to the petitioner will be without prejudice to the rights of the Department to recover the same, in case, any other discrepancies are noticed in the exports made by the petitioner. 18. This writ petition stands allowed. No costs. Consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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