https://www.taxtmi.com/caselaws?id=759810 Blank EDI entries in shipping bills led the automated system to treat the MEIS declaration as negative and reject the claim without a merits-based examination. The Delhi HC directed the authorities to re-examine all 185 shipping bills afresh, hear the petitioner, consider documents and clarifications, and pass a reasoned speaking order on entitlement within the stipulated time. The substantive MEIS claim was left open for fresh adjudication, with fairness requiring reconsideration where the omission was inadvertent and the claim had not been tested on merits. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759810 Blank EDI entries in shipping bills led the automated system to treat the MEIS declaration as negative and reject the claim without a merits-based examination. The Delhi HC directed the authorities to re-examine all 185 shipping bills afresh, hear the petitioner, consider documents and clarifications, and pass a reasoned speaking order on entitlement within the stipulated time. The substantive MEIS claim was left open for fresh adjudication, with fairness requiring reconsideration where the omission was inadvertent and the claim had not been tested on merits. Case-Laws Customs Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759810