Technical error in shipping bill cannot defeat MEIS export incentive where intent to claim benefit is otherwise clear.

An inadvertent wrong tick in the shipping bill reward column cannot by itself defeat a claim for MEIS benefits where the exporter otherwise declared an intention to claim the incentive and eligibility under the scheme is established. The shipping bill's express indication of intent satisfied the declaration requirement under the Foreign Trade Policy and Handbook of Procedures, and the error was treated as a curable procedural lapse rather than a substantive disqualification. The rejection of MEIS benefit on the purely technical ground that 'N' was ticked instead of 'Y' was therefore unsustainable, and the benefit was directed to be extended.

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Issues: Whether an exporter who clearly declared an intent to claim MEIS benefits in the shipping bill, but inadvertently ticked "N" instead of "Y" in the reward column, could be denied the reward on a purely technical ground.

Analysis: The reward scheme under Chapter 3 of the Foreign Trade Policy, 2015-20 was intended to grant incentives to eligible exporters. Paragraph 3.14 of the Handbook of Procedures required declaration of intent in the shipping bill, but the Court noted that the shipping bill itself expressly recorded the intention to claim MEIS. The only defect was an inadvertent wrong tick in the reward column. The Court treated this as a curable procedural lapse, not a substantive disqualification, and followed the consistent view taken by other High Courts that such an omission should not defeat the claim where entitlement under the scheme is otherwise established.

Conclusion: The rejection of MEIS benefit on the ground that "N" was ticked instead of "Y" was unsustainable, and the petitioner was held entitled to the reward under the scheme.

Final Conclusion: The impugned rejection was set aside and the authorities were directed to extend the MEIS benefit in respect of the shipping bill in question.

Ratio Decidendi: A purely inadvertent and technical error in the shipping bill's reward column cannot defeat entitlement to a beneficial export incentive scheme where the exporter's intention to claim the benefit is otherwise from the shipping bill and accompanying record.

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