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TMI Blog2024 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jatin Teotia and Mr. Samarth Talesara, Advs. for UOI. TARA VITASTA GANJU, J.: (ORAL) 1. The present Petition has been filed seeking directions for quashing the decisions dated 30.10.2018 and 12.03.2019 of the Policy Relaxation Committee (PRC) of Respondent No. 2 where the committee has rejected the claim of the Petitioner for release of the reward amounts admissible under the Merchandise Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vertently marked 'N' in the "reward item box" instead of 'Y' in the Reward. Consequently, these 28 shipping bills were not transmitted from customs to Respondent No. 2 server for grant of rewards. 4. Learned Counsel for the Petitioner submits that the error was an error of inadvertence on the part of the Petitioner. He further submits that a representation was filed before the PRC, however, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Commissioner of Customs, Cochin v. Mangalath Cashews 2020 (373) E.L.T. 149 (Ker.); 5. Notice in this Petition was issued 03.07.2019 and a Counter-Affidavit was filed opposing the Petition. 6. It was contended by the Respondents that in view of the fact that the entitlement of a reward under the MEIS is only allowed when the procedure is followed by the exporter and since the shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the grant of such reward under the MEIS to the claimant. The relevant extract of the order is extracted below: "In the facts and circumstances of the present case, more particularly, when right from the very beginning the respondent had declared the intention to claim the rewards under the MEIS (Merchandise Export from India Scheme) and it was found that there was an inadvertent mistake in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intend to claim rewards under Merchandise Exports from India Scheme (MEIS)". Thus, the intention of the Petitioner was from the very beginning to make such a claim. Applying the judgment of the Supreme Court in the N.C. John case, the Petitioner is entitled to the rewards. 11. Accordingly, the Petition is allowed. The Respondents are directed to release the reward amounts due to the Petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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