https://www.taxtmi.com/caselaws?id=428886 Where an exporter's substantive eligibility for MEIS under the Foreign Trade Policy, 2015-20 is otherwise established, a failure to select the correct option in each shipping bill after a procedural system change cannot defeat the incentive. The Madras HC treated the electronic declaration requirement as directory in this context and held that a mere technical lapse in the shipping bill process was insufficient to deny the benefit. The rejection of the MEIS claim on that ground was therefore not justified and was liable to be set aside. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428886 Where an exporter's substantive eligibility for MEIS under the Foreign Trade Policy, 2015-20 is otherwise established, a failure to select the correct option in each shipping bill after a procedural system change cannot defeat the incentive. The Madras HC treated the electronic declaration requirement as directory in this context and held that a mere technical lapse in the shipping bill process was insufficient to deny the benefit. The rejection of the MEIS claim on that ground was therefore not justified and was liable to be set aside. Case-Laws Customs Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428886