https://www.taxtmi.com/caselaws?id=786888 Where exports are validly effected on the strength of bills of export, procedural electronic requirements such as e-EDI registration or e-BRC issuance cannot be invoked to deny entitlement to MEIS benefits; the principle of parity and merit-based consideration governs. Applying that principle, claims arising from manual/non-EDI bills should be processed on merits, permitting manual submission or correction of documents, and administrators must not summarily reject MEIS claims solely for non-submission via the online portal. The petitioner is therefore entitled to have its MEIS claim considered and to submit manual supporting documents. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786888 Where exports are validly effected on the strength of bills of export, procedural electronic requirements such as e-EDI registration or e-BRC issuance cannot be invoked to deny entitlement to MEIS benefits; the principle of parity and merit-based consideration governs. Applying that principle, claims arising from manual/non-EDI bills should be processed on merits, permitting manual submission or correction of documents, and administrators must not summarily reject MEIS claims solely for non-submission via the online portal. The petitioner is therefore entitled to have its MEIS claim considered and to submit manual supporting documents. Case-Laws Customs Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786888