https://www.taxtmi.com/caselaws?id=404681 MEIS entitlement could not be denied merely because the shipping bills were first marked "No" in the EDI system, where the exporter's contemporaneous documents showed a consistent intention to claim the reward and a manual amendment certificate was issued under Section 149 of the Customs Act, 1962. The substantive export policy right prevailed over the procedural format of the Handbook of Procedure, and once amendment was allowed on the basis of existing documentary evidence, the electronic system's inability to carry out the correction could not defeat the claim. The denial of MEIS benefit on the original EDI entry was therefore not sustainable. en-us Wed, 17 Feb 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404681 MEIS entitlement could not be denied merely because the shipping bills were first marked "No" in the EDI system, where the exporter's contemporaneous documents showed a consistent intention to claim the reward and a manual amendment certificate was issued under Section 149 of the Customs Act, 1962. The substantive export policy right prevailed over the procedural format of the Handbook of Procedure, and once amendment was allowed on the basis of existing documentary evidence, the electronic system's inability to carry out the correction could not defeat the claim. The denial of MEIS benefit on the original EDI entry was therefore not sustainable. Case-Laws Customs Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404681