https://www.taxtmi.com/highlights?id=83516 The High Court quashed the decision of the Policy Relaxation Committee (PRC) rejecting partial benefit under the Merchandise Exports from India Scheme (MEIS) due to a mismatch between the goods description in shipping bills and ITC (HS) 87085000. The court found the decision-making process grossly defective, lacking application of mind and breach of natural justice principles. The PRC failed to indicate reasons for accepting the respondent's case or rejecting the petitioner's case, without discussing the Risk Assessment (RA) report or comments from PC-3 Divisions. The court directed the PRC to reconsider the petitioner's claim within two months, furnishing the RA report and PC-3 comments to the petitioner within 15 days. If additional material is considered, copies must be provided to the petitioner for response. The PRC must hear the petitioner and pass a reasoned order. en-us Sat, 30 Nov 2024 08:41:56 +0530 Sat, 30 Nov 2024 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83516 The High Court quashed the decision of the Policy Relaxation Committee (PRC) rejecting partial benefit under the Merchandise Exports from India Scheme (MEIS) due to a mismatch between the goods description in shipping bills and ITC (HS) 87085000. The court found the decision-making process grossly defective, lacking application of mind and breach of natural justice principles. The PRC failed to indicate reasons for accepting the respondent's case or rejecting the petitioner's case, without discussing the Risk Assessment (RA) report or comments from PC-3 Divisions. The court directed the PRC to reconsider the petitioner's claim within two months, furnishing the RA report and PC-3 comments to the petitioner within 15 days. If additional material is considered, copies must be provided to the petitioner for response. The PRC must hear the petitioner and pass a reasoned order. Highlights Customs Sat, 30 Nov 2024 08:41:56 +0530 https://www.taxtmi.com/highlights?id=83516