2020 (8) TMI 351

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....All the exports covered under the bills were either under drawback scheme or EOU Scheme. In all the shipping bills, the respondent had declared their intention to claim Merchandise Export from India Scheme (MEIS) benefits. According to the respondent, in the column which asks whether the shipping bills need to be transmitted to Director General of Foreign Trade (DGFT), it was inadvertently entered as 'N' instead of 'Y'. The incentive under the scheme is issued in the form of duty credit scrips. The shipping bills were not electronically transmitted to the DGFT for processing the MEIS scrips. The respondent hence could not file their MEIS claim. On 07.06.2019, the respondents requested the Department to allow amendment of ....

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....ere the exporter had indicated their intention for claiming the reward in a specific box provided in the software through which it is uploaded to the web portal of the Central Government, but failed to check the correct box in a further column, the exporter had approached this court by filing W.P. (C)No.25339 of 2019. The case was heard along with W.P. (C)No.27126 of 2019 filed for similar reliefs. The writ petitions were allowed by a learned Single Judge holding that it was an inadvertent mistake which is apparent from the perusal of the shipping bill, which shows both the words "we intend to claim reward under MEIS" as also "No" in the box against the query, with regard to intention to claim MEIS benefit. The learned Single Judge disposed....