https://www.taxtmi.com/highlights?id=96437 Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default. en-us Thu, 29 Jan 2026 11:48:43 +0530 Thu, 29 Jan 2026 11:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96437 Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default. Highlights Customs Thu, 29 Jan 2026 11:48:43 +0530 https://www.taxtmi.com/highlights?id=96437