MEIS export incentive cannot be denied for a shipping-bill procedural error when substantive eligibility is otherwise established.

Under the MEIS scheme in the Foreign Trade Policy 2015-2020, an exporter's substantive eligibility for export incentive cannot be defeated merely because the shipping bills reflected an incorrect option or other filing lapse. The court treated the customs authority's certificate and the petitioner's satisfaction of the scheme requirements as decisive, holding that the error was procedural and could not override the substantive benefit. The rejection of the MEIS claim was therefore unsustainable, and the authority was directed to extend the export incentive.

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Issues: Whether relief under the MEIS scheme under the Foreign Trade Policy 2015-2020 could be denied only because the shipping bills reflected an incorrect option or procedural lapse, despite the petitioner's substantive eligibility.

Analysis: The petitioner produced a certificate from the jurisdictional customs authority supporting consideration of the claim and relied on earlier judicial recognition that the MEIS scheme is an export incentive meant to benefit eligible exporters. The reasoning adopted was that where the exporter has otherwise satisfied the substantive requirements of the scheme, a mistake in the manner of filing or uploading the shipping bills is only procedural and should not defeat the incentive. The earlier view was followed that procedural rules are meant to facilitate, not override, the grant of substantive export benefits.

Conclusion: The petitioner was entitled to MEIS relief, and the rejection of the claim on the ground of the shipping-bill error was not sustainable.

Final Conclusion: The writ petition succeeded and the authority was directed to extend the claimed export incentive to the petitioner.

Ratio Decidendi: A substantive export incentive under the MEIS scheme cannot be denied merely for a procedural lapse in filing shipping bills when the exporter is otherwise eligible for the benefit.

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