https://www.taxtmi.com/caselaws?id=785694 Territorial jurisdiction for MEIS claims lies where the Regional Authority sits; Customs officers act as ministerial forwarding authorities, so cause of action partly or wholly arises in that territory, making the Regional Authority competent to adjudicate. Technical, clerical or electronic filing errors do not defeat substantive entitlement to export incentives; substantive conditions being met, applicants retain the benefit and may correct ministerial defaults. Operatively, affected applicants are to be permitted to resubmit online applications converting their option from N to Y and have those applications processed by the competent Regional Authority in accordance with law. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785694 Territorial jurisdiction for MEIS claims lies where the Regional Authority sits; Customs officers act as ministerial forwarding authorities, so cause of action partly or wholly arises in that territory, making the Regional Authority competent to adjudicate. Technical, clerical or electronic filing errors do not defeat substantive entitlement to export incentives; substantive conditions being met, applicants retain the benefit and may correct ministerial defaults. Operatively, affected applicants are to be permitted to resubmit online applications converting their option from N to Y and have those applications processed by the competent Regional Authority in accordance with law. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785694