MEIS benefit cannot be denied for a clerical shipping bill error when export intent is otherwise clear.

An inadvertent clerical error in the shipping bill, where the reward column was marked "N" instead of "Y," did not justify denial of NOC or rejection of MEIS benefit when the exporter's intention to claim the scheme was otherwise clear from the export documents and correspondence. The circular invoked by the authorities, which concerned conversion from one export promotion scheme to another, was held inapplicable on these facts. The cited precedents supported the principle that substantive export incentive cannot be denied solely because of a procedural mistake in shipping documentation. The denial of NOC and the MEIS claim was therefore unsustainable, and relief was granted to the assessee.

---

---

Issues: Whether denial of NOC and consequent denial of MEIS benefit for a shipping bill entry of "N" instead of "Y" was justified despite the exporter's clear claim to avail the scheme.

Analysis: The lapse was a purely procedural mistake in the shipping bills, where the customs broker entered "N" instead of "Y" in the reward column, although the intent to claim MEIS benefit was otherwise evident from the shipping bills and subsequent correspondence. The circular relied upon by the authorities dealt with conversion from one export promotion scheme to another and was therefore inapplicable. The cited precedents supported the principle that an exporter should not be denied substantive export incentive merely because of an inadvertent clerical or procedural error in the shipping documents.

Conclusion: Denial of NOC and rejection of the MEIS claim were not sustainable; the issue was decided in favour of the assessee.

---