https://www.taxtmi.com/caselaws?id=405337 An inadvertent clerical error in the shipping bill, where the reward column was marked "N" instead of "Y," did not justify denial of NOC or rejection of MEIS benefit when the exporter's intention to claim the scheme was otherwise clear from the export documents and correspondence. The circular invoked by the authorities, which concerned conversion from one export promotion scheme to another, was held inapplicable on these facts. The cited precedents supported the principle that substantive export incentive cannot be denied solely because of a procedural mistake in shipping documentation. The denial of NOC and the MEIS claim was therefore unsustainable, and relief was granted to the assessee. en-us Fri, 12 Mar 2021 00:00:00 +0530 Thu, 18 Mar 2021 09:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405337 An inadvertent clerical error in the shipping bill, where the reward column was marked "N" instead of "Y," did not justify denial of NOC or rejection of MEIS benefit when the exporter's intention to claim the scheme was otherwise clear from the export documents and correspondence. The circular invoked by the authorities, which concerned conversion from one export promotion scheme to another, was held inapplicable on these facts. The cited precedents supported the principle that substantive export incentive cannot be denied solely because of a procedural mistake in shipping documentation. The denial of NOC and the MEIS claim was therefore unsustainable, and relief was granted to the assessee. Case-Laws Customs Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405337