https://www.taxtmi.com/caselaws?id=757210 Delhi HC allowed petition by 100% EOU seeking MEIS benefits despite failure to declare intent in shipping bills. Court held that inadvertent, bona fide procedural error should not deny benefits on hyper-technical grounds when all substantive requirements were met. Petitioner had rectified deficiencies through Section 149 Customs Act amendments, but system errors prevented online reapplication. Court noted rejection was due to system issues beyond petitioner's control and directed respondents to process MEIS claims electronically/manually for all 17 shipping bills, finding substantive compliance sufficient despite procedural lapses. en-us Fri, 09 Aug 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757210 Delhi HC allowed petition by 100% EOU seeking MEIS benefits despite failure to declare intent in shipping bills. Court held that inadvertent, bona fide procedural error should not deny benefits on hyper-technical grounds when all substantive requirements were met. Petitioner had rectified deficiencies through Section 149 Customs Act amendments, but system errors prevented online reapplication. Court noted rejection was due to system issues beyond petitioner's control and directed respondents to process MEIS claims electronically/manually for all 17 shipping bills, finding substantive compliance sufficient despite procedural lapses. Case-Laws Customs Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757210