2021 (6) TMI 1007

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....n For the Respondents : Mr.V.Sundareswaran, Senior Panel Counsel ORDER Heard Mr.M.A.Mudimannan, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents. 2. The petitioner's prayer in this case is misconceived. It seeks a direction for amendment of its shipping bills for the period 06.02.2017 to 02.01.2018 on the erroneous assumption that ....

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....c Data Interface of the Customs Department (EDI), the field requiring the word 'yes or no' for claim of MEIS benefit has been erroneously filled as 'No' instead of 'yes'. Compared as against the intention of the petitioner expressed in the shipping bills, this is clearly a technical inadvertant error. 5. Reliance on Section 149 of the Customs Act, 1962 (in short 'Act&#....

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....counsel for the respondents points out that though the last of the shipping bills is dated 02.01.2018, the representation of the petitioner for grant of MEIS is dated 04.10.2019, one year and 9 months thereafter. According to him, the claim is thus substantially belated. However, as rightly pointed out by the learned counsel for the petitioner, this does not appear to have been a ground on which t....