Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Seeking amendment of shipping bill - Benefit of merchandise ...


High Court rules denial of MEIS benefits unjustified due to technical lapse; supports exporter's intent to claim benefits.

December 10, 2021

Case Laws     Customs     HC

Seeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - The Customs House, in fact, issued certificate of amendment. Thus, denial of benefits only on such technical lapse on the part of exporter cannot be accepted, particularly, when there was sufficient indication from the other details pointing out exporters' intention to avail the benefit. - HC

View Source

 


 

You may also like:

  1. The High Court directed the respondent authorities to allow the petitioner to amend the shipping bills u/s 149 of the Customs Act, 1962, and process the claim for the...

  2. Benefits under the MEIS denied - denial solely on the ground of a seeming technical error especially when the eligibility of the writ-applicant is not disputed - It is a...

  3. Benefit of the Merchandise Exports from India Scheme [MEIS] - the denial of a claim for export benefit could not have been done in a mechanical manner merely because...

  4. Petitioner satisfied all requirements to claim benefits under Merchandise Export from India Scheme (MEIS) but failed to declare intent on shipping bills due to...

  5. Benefit under MEIS scheme - amendment in the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the...

  6. Benefit of under the Merchandise Export from India Scheme (MEIS) - export of Steel Plates - at the time of filing of the EDI shipping bills, there was a problem of...

  7. Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

  8. Seeking benefit of Merchandise Exports from India Scheme (MEIS) - submission of online declaration indicating that it would not avail the benefits of MEIS - The judgment...

  9. Benefit of Merchandise Exports of India Scheme (MEIS) - The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in...

  10. Revocation of suspension of the Duty Credit Scrips - MEIS - he writ-applicant has been exporting the very same goods prior to the Foreign Trade Policy, 2015-20, and...

  11. The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established...

  12. Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides,...

  13. The Petitioner, a manufacturer of Asbestos Free brake-lining and Brake pads & brake shoes, exported these items under 28 shipping bills. However, due to a technical...

  14. HC ruled in favor of petitioner's claim for MEIS benefits despite scheme expiration in February 2022. The court determined that since petitioner's application to amend...

  15. The High Court held that the products Para Cumidine (ITC HS Code 2921 49 20) and Diaminostilbene 2, 2-disulphonic acid (DASDA) (ITC HS Code 2921 59 40) were part of...

 

Quick Updates:Latest Updates