https://www.taxtmi.com/caselaws?id=421594 ROSCTL benefit could not be denied where the exporter's substantive entitlement was undisputed and the shipping bill contained only an inadvertent wrong scheme code. The Court treated the scheme as a beneficial export promotion measure and found that a purely clerical error did not justify refusal of the benefit. It also held that the existence of an alternate remedy under the Foreign Trade Policy did not defeat relief on the facts. The denial of ROSCTL was therefore set aside and the exporter was held entitled to the benefit. en-us Mon, 18 Apr 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421594 ROSCTL benefit could not be denied where the exporter's substantive entitlement was undisputed and the shipping bill contained only an inadvertent wrong scheme code. The Court treated the scheme as a beneficial export promotion measure and found that a purely clerical error did not justify refusal of the benefit. It also held that the existence of an alternate remedy under the Foreign Trade Policy did not defeat relief on the facts. The denial of ROSCTL was therefore set aside and the exporter was held entitled to the benefit. Case-Laws Customs Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421594