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.

View Source

← Previous Next →

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

You may also like:

Rebate claim – rejection of claim for non-endorsement of the name of the merchant exporter in the CT-I Certificate - substantive benefit cannot be denied for procedural...

Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a...

CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable...

Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR,...

Penalty - The plea that substantial benefit should not be denied for procedural lapse is clearly not tenable as there is fraudulent availment of Cenvat credit without...

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the...

The Appellate Tribunal addressed the rejection of the assessee's claim for a lower tax rate u/s 115BAA due to non-filing of Form 10IC on time. The CIT(A) dismissed the...

Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit...

Rebate claim – Procedural infraction of Notification, circular, etc. are to be condoned if exports have really taken place, and the law is settled now that substantive...

The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held...

CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat...

Quick Updates: