https://www.taxtmi.com/caselaws?id=440053 Gujarat HC treated a clerical error in the shipping bill reward column as insufficient to defeat a claim for MEIS export incentive where the exporter had otherwise clearly declared an intention to seek the benefit. It held that the Handbook of Procedures was facilitative, not restrictive, and that a technical mistake by the customs agent could not override the substantive entitlement arising from the documents. The refusal to grant the benefit was therefore unjustified, the notice was quashed, and the authorities were directed to amend the shipping bills and enable online correction so the claim could be processed. en-us Wed, 21 Jun 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440053 Gujarat HC treated a clerical error in the shipping bill reward column as insufficient to defeat a claim for MEIS export incentive where the exporter had otherwise clearly declared an intention to seek the benefit. It held that the Handbook of Procedures was facilitative, not restrictive, and that a technical mistake by the customs agent could not override the substantive entitlement arising from the documents. The refusal to grant the benefit was therefore unjustified, the notice was quashed, and the authorities were directed to amend the shipping bills and enable online correction so the claim could be processed. Case-Laws Customs Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440053