TaxTMI 
TaxTMI 
2024 (3) TMI 1146
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.... Certiorari, or any other appropriate Writ, order or direction, to call for, examine and quash the orders issued in the PRC Meeting No. 31/AM19 dated 19.02.2019 (Case No. 17 & 18), 15/AM20 dated 13.08.2019 (Case No. 12 & 13), 15/AM21 dated 03.11.2020 & 11.11.2020 (Case No. 9 & 1 0); b. Issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Writ, order or direction: (i) directing the Respondent No. 2/3 to accept, consider and process a manual application from the Petitioners in lieu of the online application for MEIS benefits in respect of exports for which the Respondent Nos. 6, 8 and 9 have issued no objection certificates; (ii) directing the Respondent Nos. 7, 8 and 10 to issue the no objection certificates with respect to the balance shipping bills as filed in their respective jurisdictions, similar to those issued by the Respondent Nos. 6, 8 and 9, and further directing the Respondent No. 2/3 to accept, consider and process a manual application from the Petitioners in lieu of the online application for MEIS benefits in respect of such exports; (iii) in the alternative, directing the Respondent No. 2/3 and/or t....
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....4/2022 (Jubilant Biosys Limited), which was earlier denied the benefit of MEIS on similar grounds as in the present petition, was granted the benefit of MEIS. The relevant extract of the order dated 16.02.2022, passed by this Court in Jubilant Biosys Limited vs. Directorate General of Foreign Trade and Others (supra), reads as under: "6. This Court is informed that in compliance with the aforesaid order, a meeting of concerned officers was held on 08.12.2022. A copy of the minutes of the said meeting had been handed over to this Court. Paragraph nos. 4 and 5 of the said minutes read as under: "4. 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 ca....
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....ses will be transmitted with "N" flag only without any modification to the original declaration of the exporter. 6. In addition, an e-mail correspondence shall be sent to the nodal officer of DGFT who handles the technical wing for necessary action at their end. 7. The records shall be transmitted from the ICEGATE to the DGFT as per the normal protocol of exchange of data between ICEGATE and DGFT. As agreed by DGFT, their system will accept such records even with "N" flag and thereafter handling at Systems end shall be complete. Deputy Director, ICES". 5. Learned Counsel for the Petitioner also places reliance upon the Judgment dated 05.01.2023 passed by this Court in W.P.(C) 14131/2021 in the case of "Hindalco Industries Limited vs. Union of India and Ors." wherein the Division Bench of this Court has taken a very similar view and observed as under: "3. The learned counsel appearing for the respondents, states that a committee of officers, which was constituted pursuant to orders passed in another matter - Jubilant Biosys Limited v Direcotrate General of Foreign Trade and Others: W.P.(C) 14754/2022 - has taken a lenient view. In the said case, the pet....
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....eme. Thus, the error of not marking 'Y' against the reward column is clearly an inadvertent error. 6. In view of the above, respondent no. 4 shall transmit the corrected bills through manual intervention at ICEGATE within a period of two weeks from today. The DGFT (respondent no. 2) shall process the petitioner's claim for benefits under the MEIS scheme within a period of six weeks thereafter." 6. Learned Counsel for the Petitioner further places reliance upon the Judgment dated 16.12.2022 passed by this Court in W.P.(C) 14754/2022 in the case of "Jubilant Biosys Limited vs. Directorate General of Foreign Trade and Ors." wherein the Division Bench of this Court has observed as under: "5. The petition was considered on 19.10.2022 and a coordinate bench of this Court had had passed the following order: "W.P.(C) 14754/2022 2. The principal grievance of the petitioner is, that although necessary amendments have been made in the 69 shipping bills, which are in issue, via the amendment certificate dated 08.02.2022, it has been denied benefits under the Merchandise Export from India Scheme [in short "Scheme"], only for the reason that the portal woul....