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Issues: Whether the petitioner could be denied MEIS export incentive merely for failure to exercise the option in each shipping bill, and whether such procedural lapse justified rejection of the claim.
Analysis: MEIS is an exporter incentive under the Foreign Trade Policy, 2015-20, intended to offset infrastructural inefficiencies and associated costs. The duty credit scrip under Paragraph 3.02 can be used for customs duties and specified domestic procurements, subject to the policy framework. The material fact was not in dispute that the petitioner had exported goods and was otherwise eligible for the incentive. The only defect was the omission to select the correct option in the system against each shipping bill after a procedural change. The Court held that where entitlement to the export incentive is otherwise established, a mere procedural lapse in the electronic declaration process cannot be used to deny the substantive benefit.
Conclusion: Denial of MEIS benefit on the ground of failure to click the option in each shipping bill was not justified, and the impugned rejection was liable to be set aside.
Ratio Decidendi: Procedural requirements in an export incentive scheme are directory where the exporter's substantive entitlement is otherwise established, and they cannot be invoked to defeat the grant of the benefit for a mere technical lapse.
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