TaxTMI 
TaxTMI 
2026 (5) TMI 383
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....hipping bill was rejected. 2. Petitioner, admittedly a SEZ Unit, claimed to have exported orthopaedic shoes and inner soles, however, while filing the shipping bills, it had neither declared that it intended to claim the benefit under the Merchandise Export from India Scheme (hereinafter referred to MEIS Scheme) nor mentioned "YES" in rewards column. Importantly, the rewards column has a default entry which reads "NO". 3. It is the case of the petitioner that the reasoning contained in the impugned order while rejecting petitioner's claim of benefits under the Merchandise Export from India Scheme (MEIS) in terms of Chapter 3 of the Foreign Trade Policy 2015-2020, viz., that petitioner's failure to tick "YES" in the reward box, resulte....
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....f India. Explanation- "Self certification" means the certification regarding sealing of container or package of goods under export given by the Unit and includes the certificate regarding contents and sealing of the container or package given by the owner or the working partner or the Managing Direction or the Company Secretary of the said Unit or any person authorized in this behalf by the owner or company or working partner, as the case may be, on the copies of Shipping Bill stating that the package or container in respect of goods under export have been sealed in his presence:" 5. Learned counsel for petitioner would also bring to the notice of this Court that the above Rule has since been amended with effect from 21.09.2018.....
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.... in cases where there is specific intelligence or information after obtaining written permission of the Deputy or Assistant Commissioner of Customs. Thus, he would submit that the respondent Authority can have a grievance about their inability to examine the goods in the case of exports made by SEZ Units only if he is able to bring his case within the exception to Rule 46, as set out in Sub Clause (d) to the said Rules. 8. At this stage it was also brought to the notice of this Court that new Regulation has been introduced superseding earlier Regulation viz., Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025 (hereinafter referred to as '2025 Regulation') and place reliance upon Regulation 3 o....
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....e period specified therein, the period of continuance of the stay or order, the day on which it was issued or made, and the day on which it was withdrawn, shall be excluded. (4) The jurisdictional Commissioner of Customs, may, in his discretion, authorise the conversion of export entry, subject to the following, namely:-- (a) on the basis of documentary evidence, which was in existence at the time the goods were exported; (b) subject to conditions and restrictions fro conversion provided in regulation 4; (c) on payment of a fee in accordance with Levy of fees (Customs Documents) Regulations, 1970. (5) Subject to the provision of sub-regulation (1), the jurisdictional Commissioner of Customs shall....