https://www.taxtmi.com/caselaws?id=421707 An exporter was found entitled to MEIS benefits despite marking "N" in the EDI shipping bill reward column, because the record showed inadvertent error and the EDI system then did not provide a separate declaration mechanism. The rejection by the policy relaxation committee was set aside, as a formalistic denial would create an unreasonable distinction where comparable relief had been granted in similar cases. The Court also held that the existence of an alternative remedy does not by itself bar writ jurisdiction, and interference under Article 226 was justified on the facts. MEIS relief was directed to be extended subject to withdrawal of pending appeals. en-us Mon, 21 Mar 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421707 An exporter was found entitled to MEIS benefits despite marking "N" in the EDI shipping bill reward column, because the record showed inadvertent error and the EDI system then did not provide a separate declaration mechanism. The rejection by the policy relaxation committee was set aside, as a formalistic denial would create an unreasonable distinction where comparable relief had been granted in similar cases. The Court also held that the existence of an alternative remedy does not by itself bar writ jurisdiction, and interference under Article 226 was justified on the facts. MEIS relief was directed to be extended subject to withdrawal of pending appeals. Case-Laws Customs Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421707