https://www.taxtmi.com/caselaws?id=419788 Under the MEIS scheme in the Foreign Trade Policy 2015-2020, an exporter's substantive eligibility for export incentive cannot be defeated merely because the shipping bills reflected an incorrect option or other filing lapse. The court treated the customs authority's certificate and the petitioner's satisfaction of the scheme requirements as decisive, holding that the error was procedural and could not override the substantive benefit. The rejection of the MEIS claim was therefore unsustainable, and the authority was directed to extend the export incentive. en-us Mon, 21 Feb 2022 00:00:00 +0530 Wed, 12 Oct 2022 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419788 Under the MEIS scheme in the Foreign Trade Policy 2015-2020, an exporter's substantive eligibility for export incentive cannot be defeated merely because the shipping bills reflected an incorrect option or other filing lapse. The court treated the customs authority's certificate and the petitioner's satisfaction of the scheme requirements as decisive, holding that the error was procedural and could not override the substantive benefit. The rejection of the MEIS claim was therefore unsustainable, and the authority was directed to extend the export incentive. Case-Laws Customs Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419788