2026 (2) TMI 1036

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....s. Annu Singh, Ms. Shivangi Sharma and Ms. Prachi, Advocates for UOI for R-1 to 5. Mr. Aastha Tiwari, Advocate for R-7. JUDGEMENT PER PURUSHAINDRA KUMAR KAURAV, J. (ORAL The present petition arises from the submission of seven non-Electronic Data Interchange (EDI) bills of export by the petitioner, filed manually for exports at the land customs station, Raxaul, Bihar, instead of being sub....

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....overn the issue involved in the present petition. These include: (i) JSW Steel Limited & Anr. vs. Union of India Order dated 21.03.2024 in W.P.(C) 3663/2021, (ii) RK Agroexport Pvt Ltd. vs. Union of India, 2023-TIOL-619-HC-DEL-CUS. (iii) Hindalco Industries Limited vs. Union of India Order dated 05.01.2023 in W.P.(C) 14131/2021, (iv)Jubilant Biosys Limited vs. D....

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....ion of India 2021 (376) E.L.T. 161 (Bom.). These judgments consistently recognize that where exports are allowed on valid bills of export, procedural formalities such as e-EDI registration or e-BRC issuance cannot be used to deny the statutory benefits under schemes like MEIS. 4. In one of the decisions of the Division Bench in the case of Hindalco Industries Ltd., which deals with the issue....

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....ithin a period of six weeks thereafter." 5. Similar directions were issued by the Division Bench of the High Court of Judicature at Bombay in the case of Technocraft Industries (India) Ltd. 6. The Coordinate Bench of this Court in the case of petitioner itself titled JSW Steel Limited has found that the petitioner is entitled for the same benefit as was directed in the case of Jubilant Biosy....