Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2020 (9) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R.SWAMINATHAN For Petitioner : Mr.Raghavan Ramabadran For R1, R2 & R4 : Mr.H.Lakshmi Shankar For R3 : Mr.Aravindan ORDER Heard the learned counsel on either side. 2. The petitioner is an exporter of certain goods. They are having their own manufacturing facility at SIPCOT, Special Economic Zone, Gangaikondan, Tirunelveli, Tamil Nadu. While filing their shipping bills through online, duri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his Writ Petition. 3. The respondents have filed a detailed counter affidavit. The contention of the learned Standing Counsel appearing for the respondents is that the Director General of Foreign Trade cannot be blamed for the lapse committed by the writ petitioner. He would also point out that Director General of Foreign Trade is not in possession of the relevant material to even take a call in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he case on hand is absolutely similar. In the said case, the writ petitioner had though actually intended to claim the benefit under MEIS (Merchandise Exports from Indian Scheme), while filing the shipping bills, he had opted for 'No' instead of 'Yes'. I held that the exporter ought not to suffer for the inadvertent mistake committed by him. When the filing was done manually, Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ital Depository. Unless, the third respondent specifically instructs NSDL, they will not be in a position to forward the petitioner's shipping bills to the second respondent. It is seen that the petitioner had been corresponding only with NSDL all these months. 6. I therefore permit the petitioner to make a formal request to the third respondent. After the third respondent receives such a req....