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Customs - Highlights / Catch Notes

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Refusal of MESI benefits violated Article 14's doctrine of ...


Refusal of MESI benefits violated equality. Conversion of Shipping Bills allowed. Digital errors rectifiable in Welfare State. No limitation period for delay condonation.

Case Laws     Customs

July 18, 2024

Refusal of MESI benefits violated Article 14's doctrine of equality. Conversion of Shipping Bills from one scheme to another was allowed by the learned Single Judge. The contention that the digitally handled scheme precludes human intervention and error rectification was deemed too far-fetched. In human institutions, errors occur and need rectification in the absence of contrary law. Innocuous errors disadvantaging citizens cannot be justified in a Welfare State. No rule prescribes a limitation period prohibiting condonation of delay. The Appeal lacking merits was dismissed.

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