https://www.taxtmi.com/caselaws?id=393922 A procedural omission in an electronic shipping portal did not justify denial of MEIS export benefits where the shipping bill and accompanying export documents otherwise clearly showed the exporter's intention to claim the reward. The Court treated the unchecked online field as a mechanical defect and held that the claim had to be assessed on the full contemporaneous record, not rejected for one inadvertent entry. It also held that a circular-based six-month restriction could not bar consideration when the claim was otherwise evidenced in the export documents and portal data. The denial of MEIS benefits was therefore unsustainable, and reconsideration on the basis of the full export record was upheld. en-us Wed, 04 Mar 2020 00:00:00 +0530 Wed, 11 Nov 2020 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393922 A procedural omission in an electronic shipping portal did not justify denial of MEIS export benefits where the shipping bill and accompanying export documents otherwise clearly showed the exporter's intention to claim the reward. The Court treated the unchecked online field as a mechanical defect and held that the claim had to be assessed on the full contemporaneous record, not rejected for one inadvertent entry. It also held that a circular-based six-month restriction could not bar consideration when the claim was otherwise evidenced in the export documents and portal data. The denial of MEIS benefits was therefore unsustainable, and reconsideration on the basis of the full export record was upheld. Case-Laws Customs Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393922