Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The Petitioner, a manufacturer of Asbestos Free brake-lining and Brake pads & brake shoes, exported these items under 28 shipping bills. However, due to a technical difficulty, the Petitioner inadvertently marked 'N' instead of 'Y' in the "reward item box" for claiming rewards under the Merchandise Exports from India Scheme (MEIS). Consequently, these shipping bills were not transmitted for granting rewards. The Policy Relaxation Committee rejected the Petitioner's claim for release of the admissible reward amounts under MEIS. The High Court, relying on the Supreme Court's decision in N.C. John case and Mangalath Cashews, ANU Cashew cases, held that where there is an inadvertent mistake of mentioning 'N' instead of 'Y' and the claimant had shown the intent to claim MEIS benefit, the reward should be granted. Since the Petitioner had declared their intention to claim rewards under MEIS while filling the shipping bills, applying the N.C. John case, the Petitioner is entitled to the rewards.
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