https://www.taxtmi.com/caselaws?id=761822 The Bombay HC ruled in favor of the petitioner seeking MEIS benefits after customs brokers erroneously indicated "N" instead of "Y" in shipping bills' digital reward column. Despite customs authorities allowing manual corrections under Section 149 of the Customs Act and subsequent electronic amendments, DGFT refused to process the application citing system limitations. The court held that DGFT officials cannot abdicate responsibility by claiming technological inadequacy, emphasizing that human intelligence must complement artificial intelligence to serve people. Technology should facilitate, not obstruct, legitimate business operations. The court directed DGFT to process the petitioner's MEIS scrip application within 15 days, noting no merit-based objections existed for denial. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761822 The Bombay HC ruled in favor of the petitioner seeking MEIS benefits after customs brokers erroneously indicated "N" instead of "Y" in shipping bills' digital reward column. Despite customs authorities allowing manual corrections under Section 149 of the Customs Act and subsequent electronic amendments, DGFT refused to process the application citing system limitations. The court held that DGFT officials cannot abdicate responsibility by claiming technological inadequacy, emphasizing that human intelligence must complement artificial intelligence to serve people. Technology should facilitate, not obstruct, legitimate business operations. The court directed DGFT to process the petitioner's MEIS scrip application within 15 days, noting no merit-based objections existed for denial. Case-Laws Customs Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761822