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Petitioner to Submit Representation on Denied MEIS Benefits Due to COVID-19 Delays; Decision Required in 4 Weeks. The HC directed the petitioner to submit a representation to the Director General of Foreign Trade regarding denied MEIS benefits for exports during July ...
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Provisions expressly mentioned in the judgment/order text.
Petitioner to Submit Representation on Denied MEIS Benefits Due to COVID-19 Delays; Decision Required in 4 Weeks.
The HC directed the petitioner to submit a representation to the Director General of Foreign Trade regarding denied MEIS benefits for exports during July and August 2020, affected by COVID-19-related delays. The court acknowledged the petitioner's entitlement to the benefits and noted that the delay in uploading shipping bills was due to the pandemic. The competent authority must decide on the representation within four weeks, considering the court's observations. The petition was disposed of with these instructions.
Issues Involved: 1. Denial of legitimate export benefits under the Merchandize Exports from India Scheme (MEIS). 2. Non-grant of MEIS benefits due to technical reasons related to the COVID-19 pandemic.
Summary:
Issue 1: Denial of Legitimate Export Benefits under MEIS
The petitioner claimed that the respondents denied legitimate export benefits under the MEIS for exports made during July 2020 to August 2020, amounting to Rs.1.04 crores. The petitioner sought a direction to grant MEIS scrips for this value for exports made under 175 shipping bills, as certified by the Specified Officer on 17.11.2021. Initially, the petitioner also sought to strike down certain provisions of the Foreign Trade Policy and sought additional MEIS benefits and interest, but these prayers were not pressed.
Issue 2: Non-grant of MEIS Benefits Due to Technical Reasons Related to COVID-19
The petitioner's exports during July 2020 and August 2020 were manually recorded due to the COVID-19 lockdown, as Customs officers worked from home without access to the EDI System. These manual Let Export Orders (LEOs) were later uploaded in September and October 2020. The petitioner argued that despite the actual export dates, the benefits were denied because the entries were made in the DGFT portal in September and October 2020, thus falling under the capped period introduced by Notification No. 30/2015 dated 01.09.2020.
Court's Observations and Directions:
1. The court noted that the exports were indeed made during July and August 2020, and the delay in uploading the shipping bills was due to the pandemic, not the petitioner's fault. 2. The respondents did not dispute the petitioner's entitlement to the MEIS benefits but suggested that relief could be granted under para 2.58 of the Foreign Trade Policy. 3. The petitioner was directed to make a representation to the Director General of Foreign Trade within three weeks, and the competent authority was instructed to decide on the representation within four weeks from its receipt. 4. The court emphasized that the competent authority should consider the facts and observations made in the order while deciding the representation.
Conclusion:
The petition was disposed of with directions for the petitioner to make a representation to the competent authority, who must decide on it within the stipulated time, considering the facts and circumstances highlighted by the court.
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