https://www.taxtmi.com/caselaws?id=799655 MEIS benefit remains available where an exporter inadvertently marked the Reward declaration as "N" rather than "Y" in EDI shipping bills, provided the error is rectified. Section 149 of the Customs Act and Clauses 5 to 7 of Public Notice No. 30/2023 permit transmission of relevant shipping-bill records from the Customs backend to DGFT. A genuine exporter's substantive entitlement under a beneficial export-incentive scheme should not be defeated by a curable procedural or technological error. The EDI records must be corrected to "Y" and the amended shipping bills transmitted to DGFT to implement the MEIS benefit. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799655 MEIS benefit remains available where an exporter inadvertently marked the Reward declaration as "N" rather than "Y" in EDI shipping bills, provided the error is rectified. Section 149 of the Customs Act and Clauses 5 to 7 of Public Notice No. 30/2023 permit transmission of relevant shipping-bill records from the Customs backend to DGFT. A genuine exporter's substantive entitlement under a beneficial export-incentive scheme should not be defeated by a curable procedural or technological error. The EDI records must be corrected to "Y" and the amended shipping bills transmitted to DGFT to implement the MEIS benefit. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799655