2020 (3) TMI 1066

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....DV. SRI. P.R. SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENTS/ PETITIONER AND RESPONDENTS 3 TO 5: R3-4 BY ADV. SRI.N.S. DAYA SINDHU SHREE HARI, R1 BY ADVS. SRI. V. ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA R3-R4 BY ADV. SMT.DAYASINDHU SHREEHARI N.S., CGC J U D G M E N T C.K.ABDUL REHIM , J. The res....

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....t, the default setting in the software indicate 'No', and it is only due to an inadvertent mistake on the part of the writ petitioners that the box stating 'Yes' was omitted to be checked. But it was noticed that, in the column meant for description of the goods, the writ petitioners had clearly indicated their intention to avail the benefit of MEIS. The learned Single Judge specif....

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....the grant export benefits, if on an overall consideration of the details furnished by the writ petitioners the intention to claim the benefit of the MEIS was seen manifested at the time of export. The claim was directed to be considered afresh within a period of one month from the date of receipt of a copy of the judgment, after hearing the writ petitioners. In the meanwhile, the Customs Authoriti....

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....ication preceding the export were already done at that time would clearly indicate the identity of the goods exported. If the identity of the goods exported would reveal that the goods exported are those goods with respect to which the benefit under MEIS is allowable, there is no necessity for further physical verification for deciding the question of allowing the claim. 4. Learned counsel furt....