TaxTMI 
TaxTMI 
2024 (8) TMI 914
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....sed as under: 1.1. The Petitioner, Zydus Takeda Healthcare Private Limited, is a 100% Export Oriented Unit (EOI) engaged in the business of pharmaceuticals. In order to avail the benefit under Merchandise Export from India Scheme (MEIS), the Petitioner submitted an online application on website of the Directorate General of Foreign Trade (DGFT). 1.2. In terms of Paragraph No. 3.14 of Handbook of Procedure (20152020), exporters are required to declare their intent to claim benefit under MEIS at the time of generating shipping bills for both, Export Data Interchange (EDI) generated Shipping Bill and Non-EDI Shipping Bill. For EDI Shipping Bills, the exporter is mandated to mark/ tick either "Y" (for "Yes") or "N" (for "No") under the "R....
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.... 1.4. Realising their mistake, the Petitioner applied for amendment of the 7 shipping bills under Section 149 of Customs Act, 1962 [Customs Act"] to rectify their error, on the basis of the documents available at the time of the export. The Assistant Commissioner of Customs, Export (Respondent No. 3) rectified the inadvertent error. However, since the amendment could not be caried out in the automated EDI system after completion of export, Respondent No. 3 issued amendment certificates in respect of the 7 shipping bills which were identified to be deficient. 1.5. Although the deficiency was noticed only in 7 shipping bills, Respondent No. 4 proceeded to issue letters dated 24th May, 2018, rejecting the Petitioner's MEIS claims in respec....
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....o amend the shipping bill they had approached customs authority through their CHA. Meanwhile on 16.07.2018, SEEPZ has issued another letter stating that application has been rejected as not reply to their deficiency letter dated 07.05.2018 within 30 days as per the RA's letter dated 11.05.2018. They had submitted amended shipping bills to SEEPZ on 13.07.2018. SEEPZ has issued letter on 16.07.2018 stating that their application has been rejected on 24.05.2018, and asked to re-apply with fresh ,online application. They had re-applied online to DGFT for re-activation of shipping bill on 20,07.2018 and issue resolved by DGFT on 16.08.2018. Now in the system the shipping bills are not valid for re-application. Decision: The Committe....
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.... opportunity was given to the Petitioner after issuance of deficiencies notices to rectify their mistakes, however, since the Petitioner failed to comply within time, they cannot be afforded the benefit of MEIS. He points out that, on 11th May, 2018, the DGFT issued instructions to all regional authorities to close the cases of processing MEIS/ SEIZ applications where the applicants had not responded to deficiency letters within 30 days of the issuance of such letter. The Petitioner has failed to comply within the time period prescribed and hence no relief can be granted to them. 3. The Court has carefully perused the documents on record and deliberated on the submissions advanced by the counsel for parties. In the opinion of the Court, ....
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....ment, to the following effect: "Directorate General of Systems and Data Management CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Dept. of Revenue, Ministry of Finance, Government of India Date: 11th April, 2023 Advisory No: 07/2023 Category: Exports Issued by: DGoS, ICEs Subject : Transmission of Shipping Bills from Systems' backend to DGFT for MEIS benefits in certain cases -reg. Various references have been received regarding post EGM amendment of Shipping Bills where the customs authorities have allowed amendment of shipping bills under Section 149 of the Customs Act, 1962 after filing of EGM. 2. However, there have been various cases, where jurisdiction case and allowed amend....