Petitioner satisfied all requirements to claim benefits under ...

Genuine exporters' claims shouldn't be denied on technicalities if procedural lapses rectified; courts direct authority to consider claims.

Case Laws Customs

August 20, 2024

Petitioner satisfied all requirements to claim benefits under Merchandise Export from India Scheme (MEIS) but failed to declare intent on shipping bills due to inadvertent and bona fide error. Court held that benefits should not be denied on hyper-technical grounds for a procedural lapse subsequently rectified u/s 149 of Customs Act. Petitioner's request was rejected due to system error beyond their control. Court opined that Policy Relaxation Committee should have considered inadvertent error and subsequent rectification. Since petitioner fulfilled prerequisites, court allowed petition and directed respondents to consider MEIS claims electronically/manually in accordance with public notices, respecting 17 shipping bills.

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Petitioner satisfied all requirements to claim benefits under ...

Genuine exporters' claims shouldn't be denied on technicalities if procedural lapses rectified; courts direct authority to consider claims.

Case Laws Customs

August 20, 2024

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