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High Court directs Customs & Foreign Trade to comply with judgment on MEIS benefits transmission. Advisory on post EGM amendment cases. The High Court of Bombay directed the Customs Department and the Directorate of Foreign Trade to comply with a judgment regarding the transmission of ...
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High Court directs Customs & Foreign Trade to comply with judgment on MEIS benefits transmission. Advisory on post EGM amendment cases.
The High Court of Bombay directed the Customs Department and the Directorate of Foreign Trade to comply with a judgment regarding the transmission of shipping bills for MEIS benefits under Section 149 of the Customs Act, 1962. An Advisory outlined the process for handling post EGM amendment cases of the MEIS scheme, specifying the routing of cases with 'Y' and 'N' flags. The Court acknowledged the department's methodology and concluded that no further orders were necessary as the petition had been disposed of, to be read along with the judgment dated 13 January 2023.
Issues involved: Evolution of mechanism to deal with amended shipping bills u/s 149 of the Customs Act, 1962 for MEIS benefits.
Summary: The High Court of Bombay heard a case where the Customs Department and the Directorate of Foreign Trade were directed to report compliance with a judgment and order dated 13 January 2023 regarding the transmission of shipping bills for MEIS benefits. An Advisory issued by the Directorate General of Systems and Data Management on 11 April 2023 was presented, addressing post EGM amendment of shipping bills under Section 149 of the Customs Act, 1962. The Advisory outlined the process for handling post EGM amendment cases of the MEIS scheme, specifying that cases with 'Y' flag for benefit claim are automatically transmitted to DGFT, while cases with 'N' flag are not. It was noted that such amendments should be routed through the Drawback Division of CBIC, and cases with 'N' flag should be transmitted to DGFT without modifying the original exporter declaration. Additionally, an email correspondence should be sent to the nodal officer of DGFT for necessary action. The records are to be transmitted from ICEGATE to DGFT as per the normal protocol, and DGFT's system will accept records with 'N' flag. The Court acknowledged the methodology evolved by the department to address the highlighted issues and concluded that no further orders were required as the petition had already been disposed of.
This order was to be read along with the judgment and order dated 13 January 2023.
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