2023 (5) TMI 679

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....hearing fixed on 08.08.2023, be advanced. 2. For the reasons stated in the application, the same is allowed. 3. With the consent of counsel for the parties, the petition is taken up for hearing. The date already fixed, that is, 08.08.2023, stands cancelled. W.P.(C) 1184/2021 4. The petitioner has filed the present petition impugning an order dated 10.10.2019, passed by respondent No. 3 and an order dated 22.11.2019, passed by respondent No. 5 (hereafter 'impugned orders'). 5. In terms of the impugned orders, the petitioner has been denied the benefit of Merchandise Exports from India Scheme (hereafter 'MEIS') in respect of certain Shipping Bills (13 in number) as contemplated under the Foreign Trade Policy, 2015-2020. The pet....

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....In exceptional cases the customs as per defined procedure amends the SBs from 'N' to 'Y' in MEIS SBs under section 149 of Customs act. However post EGM such amendments are done in a manual mode and no electronic transmission of such manual amendments is possible to the DGFT server. 5. Nothing the Hon'ble Court's directions in this individual case it was decided that Customs will transmit the 'N' SBs to DGFT server through a manual intervention at ICEGATE, DGFT based on the electronic transmission and keeping in view the manual amendments made, will process the case for further for grant of MEIS benefits as exceptional manner." 7. In view of the aforesaid decision, respondent no.4 shall transmit the corrected bills as decid....

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.... whether he wants to claim benefit or not at item level in the shipping bill and the same is entered in the form of 'Y" and "N' under reward flag to show "Yes" or "No". In case of 'Y' flag, the details of the shipping bills are transmitted to DGFT automatically. However, in case of 'N' flag, details of the shipping bills are not transmitted to DGFT. 5. Since this is an inter-ministerial matter (CBIC, MoF and DGFT, DoC), such amendments may be routed through Drawback Division of CBIC along with a copy to this Directorate for necessary action. As per existing practice with DGFT, such cases shall be transmitted to DGFT from backend without any change in the self-declaration of the exporter i.e., such cases will be transmitted with "N"....