MEIS benefit and shipping bill amendment granted where omission to declare intent was only a curable procedural lapse.

Where entitlement to MEIS benefits was otherwise established and the export record existed, omission to declare intent on the shipping bills was treated as a curable procedural defect. The High Court noted that paragraph 3.14(a) of the Handbook required a declaration of intent, but SEZ exports fell within the scheme and the petitioner's exports were undisputed. It further stated that section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of contemporaneous documentary evidence and does not impose a rigid time bar. The shipping bills were therefore to be converted and the petitioner was to be considered for MEIS benefits.

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Issues: Whether the petitioner was entitled to MEIS benefits and amendment of the shipping bills despite the absence of a declaration of intent on the free shipping bills and the delay in seeking conversion.

Analysis: Paragraph 3.14(a) of the Handbook of Procedure 2015-20 required declaration of intent for claiming MEIS rewards, but the Court noted that SEZ exports were covered by the scheme and that the petitioner's exports were otherwise undisputed. The Court further held that section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of documentary evidence in existence at the time of export and does not prescribe a rigid time limit for such correction. Relying on the object of the export incentive scheme and the fact that the petitioner's entitlement was otherwise established, the Court treated the omission as a curable procedural lapse.

Conclusion: The petitioner was entitled to have the shipping bills converted and to be considered for MEIS benefits; the denial of benefit on the ground of absence of declaration of intent was not sustained.

Ratio Decidendi: Where entitlement to export incentive is otherwise established and the relevant documentary record exists, omission to make the required declaration on the shipping bill is a curable procedural defect, and amendment under section 149 of the Customs Act, 1962 should be permitted to advance the scheme's beneficial object.

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