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    <title>2022 (4) TMI 792 - MADHYA PRADESH HIGH COURT</title>
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    <description>MEIS benefits could not be claimed on uncorrected shipping bills where the exporter had failed to mark the reward claim in the shipping bill data and had not first used the prescribed customs mechanism for amendment or rectification. The policy required the shipping bill declaration to reach the DGFT repository in the proper form before processing the incentive claim, and the unamended bills were treated as non-MEIS bills. Because the corrective route had not been pursued, writ relief was not available to bypass the procedure, and the rejection of the claim was upheld. The petition was dismissed, leaving the exporters to seek rectification first and then pursue the claim in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=421126</link>
      <description>MEIS benefits could not be claimed on uncorrected shipping bills where the exporter had failed to mark the reward claim in the shipping bill data and had not first used the prescribed customs mechanism for amendment or rectification. The policy required the shipping bill declaration to reach the DGFT repository in the proper form before processing the incentive claim, and the unamended bills were treated as non-MEIS bills. Because the corrective route had not been pursued, writ relief was not available to bypass the procedure, and the rejection of the claim was upheld. The petition was dismissed, leaving the exporters to seek rectification first and then pursue the claim in accordance with law.</description>
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