2024 (7) TMI 941

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.... DIXIT J., This intra-court Appeal seeks to call in question the order of the learned Single Judge dated 21.03.2022 whereby the Respondent's W.P. No. 2617/2022 having been favoured, relief has been granted to them. The operative portion of the order reads as under: "The writ petition is allowed quashing the decision dated 26.10.2021 by the Policy Relaxation Committee under the Director General of Foreign Trade (the first respondent) and observing that insofar as the orders dated 22.10.2020 and 28.10.2020 (Annexures-B and C) by the Deputy Commissioner [Exports], Airport and Air Cargo, Commissionerate and the Joint Commissioner of Customs, ICD, Whitefield must yield and cannot be a reason to refuse the MESI benefits to the petitioner.....

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....) by operating the Electronic Data Interchange (EDI). However, he had pressed a wrong button. The learned Single Judge at para 15 of the impugned Judgement has rightly observed as under: "Further, it undisputed that the petitioner, but for the error in making a choice of entering 'N' over 'Y', would be entitled for the benefit of the MESI Scheme. It would be difficult to believe that the petitioner, even if entitled for MESI benefit, would have chosen to give up the benefit unless it was for inadvertent error. These must also be relevant factors in assessing whether there is a bonafide and inadvertent error in making the choice. The PRC of the DGRT has not considered these circumstances in rejecting the petitioner's r....

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....the decision of another Coordinate Judge in W.P. No. 8862/2021 (T-RES) between M/S. BIOCON LTD. Vs. DIRECTOR GENERAL OF FOREIGN TRADE and Orissa High Court Judgment in W.P.(c) 29635/2020 between INDIAN METALS & FERRO ALLOYS LTD. Vs. DIRECTOR GENERAL OF FOREIGN TRADE is apparent from paragraph 5 of the impugned judgement. The Kerala High Court in ST. GOBAIN INDIA PVT. LTD., vs. UOI, 2018 (361) E.L.T. which too is referred in the impugned Judgement supports the case of the private Respondent. The Hon'ble Supreme Court in COMMISSIONER OF CUSTOMS Vs. N.C. John & Sons Pvt. Ltd., 2022 (380) E.L.T. 241 (SC), has affirmed the similar view by dismissing the SLP. When multiple High Courts concordantly hold a particular view on an instrument of ce....