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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the petitioner, who exported goods and mistakenly did not mark the reward column electronically for claiming benefits under the Merchandise Export from India Scheme (MEIS) framed under Chapter 3 of the Foreign Trade Policy, is entitled to MEIS benefits by permitting manual correction and transmission of the shipping bills to DGFT for processing.
Analysis: The Court examined the petitioner's claim for MEIS benefits under Chapter 3 of the Foreign Trade Policy where the electronic files for 97 shipping bills were not transmitted to DGFT because the reward column was not marked 'Y' at the time of electronic filing. The Court considered the minutes of a meeting of concerned officers (referred to in a prior order) which recorded that, in exceptional cases, Customs undertakes manual amendments of shipping bills from 'N' to 'Y' under the procedure involving Section 149 of the Customs Act and that such manual amendments require Customs to transmit corrected shipping bills to the DGFT server by manual intervention at ICEGATE so that DGFT may process the claims as exceptional cases. The petitioner had contemporaneously indicated intention to claim MEIS benefits and the failure to mark the electronic option was found to be inadvertent. The Court treated the earlier administrative decision and the minutes as a basis for granting the same exceptional administrative relief and directed manual transmission by Customs and processing by DGFT within specified timelines.
Conclusion: The petitioner is entitled to have the shipping bills manually corrected and transmitted to DGFT and to have the MEIS claim processed; relief is granted in favour of the petitioner.
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