TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 444
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.... components and availed the benefit of merchandise under Merchandise Exports India Scheme (MEIS) under Chapter 3 of the Foreign Trade Policy 2015-20. 3. Learned Counsel for the Petitioner submits as per the hand book of the procedure and relevant public notice/circulars issued in this regard, it is sufficient if an option was exercised once for claiming the above incentives on all the exports and it was not mandatory for an exporter to exercise the option to claim the benefit of the aforesaid scheme separately in each of the shipping bills. It is further submitted that a change was effected in the year 2016, vide Public Notice 9/2015-20, dated 16-5-2016 [amendment to the Hand Book of Procedure to Foreign Trade Policy]. As per the said....
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....ell settled principles of law. In this connection a reference was made to the following decisions : S. Nos. Case Laws 1 R.K. Garg v. Union of India - (1981) 4 SCC 675 2 Pasha International v. Commissioner of Customs & Ors. [2019 (365) E.L.T. 669 (Mad.)] 3 ATC Tires Pvt. Ltd. v. Zonal Additional DGFT & Ors. (HC-Madurai Bench dated 11-9-2020) [2020 (374) E.L.T. 896 (Mad.)] 4 M/s. Green Globe Exports India Pvt. Ltd. v. Additional Commissioner of Customs (2018-TIOL-94-HC-MAD-CUS) 5 M/s. Davinci Leather Pvt. Ltd. v. CC, Chennai & 1 Other [2020-TIOL-464-HC-MAD-CUS = 2020 (372) E.L.T. 367 (Mad.)] 6 Anu Cashews v. Commissioner of Customs and Ors. [2019-TIOL-2809-HC-KER-CUS = 2020 (371) E.L.T. 241 (Ker.)] 7 Kedia Agencies Pvt. Ltd. v....
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....y the third Respondent, inasmuch as the Petitioner failed to exercise the option. It is submitted that the Petitioner ought to have been vigilant to exercise the option to claim the benefit under the aforesaid scheme, by opting 'yes' against each of the shipping bills on the exports made by the Petitioner. Since the Petitioner failed to exercise the option, such incentives cannot be granted. 10. Opposing the prayer, Learned Additional Solicitor General of India further submits that there is no merits in the Writ Petition inasmuch as the scheme under the Merchandise Exports From India Scheme [MEIS] contemplates particular procedure to be followed by the exporters to avail the benefit. It is submitted that if the petitioner has failed t....
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....ms Tariff Act, 1975 for import of inputs of goods including capital goods, as per DoR Notification, except in the case of listed goods under Appendix 3A to Foreign Trade Policy. 14. The scheme also entitles utilisation of the duty credit script for payment of Central Excise Duty for domestic procurement of inputs or goods or payment of basic customs duty, additional duty of customs as per Paragraph 3.02 of the Foreign Trade Policy, 2015-20 reads as under : "3.02 Nature of Rewards. - Duty Credit Scrips shall be granted as rewards under MEIS and SEIS. The Duty Credit Scrips and goods imported/domestically procured against them shall be freely transferable. The Duty Credit Scrips can be used for : (i) &n....
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....e procedure prior to the amendment. Since the scheme is an export incentive given to an exporter, the procedures cannot be imposed to deny the substantive benefit under the Foreign Trade Policy. 17. In this connection, reference may be made to the decision of the Hon'ble Supreme Court in the cases of Commissioner of Sales Tax v. Auriya Chambers of Commerce [1986 (3) SCC 50 = 1986 (25) E.L.T. 867 (S.C.)] and State of Gujarat v. Ramprakash P. Puri [(1969) 3 SCC 156] is invited. The Hon'ble Supreme Court has held that rules or procedures are handmaids of Justice and not mistress of law. 18. Incidentally, the Learned Single Judge of this Court in the case of M/s. K.I. International Limited v. Commissioner of Customs (Appeal- II) and....