TaxTMI 
TaxTMI 
2026 (9) TMI 1681
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....volved herein. 2. The core issue involved in the present writ petition is : i. Whether the petitioner is entitled to Merchandise Exports from India Scheme (MEIS) benefit against the 17 EDI Shipping Bills in question where the declaration in column 'Reward' was inadvertently marked as 'N' instead of 'Y'. ii. Whether such inadvertent error can be rectified by conversion from 'N' to 'Y' and reflection thereof in the automated EDI system. iii. Whether in absence of uploading and transmission of shipping bills by Customs to DGFT portal any benefit can be accordingly granted since the process is online. iv. Whether genuine exporters should be driven it needless litigation for procedural lapses already rectif....
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....treated as fatal, especially where they are corrected under statutory authority. The rejection by the PRC, bereft of reasons and passed without hearing, falls foul of the principles of natural justice. The High Court's view that the appellant may proceed against the customs broker fails to address the statutory entitlement which accrues to the exporter under the scheme. Administrative technology must aid, not obstruct, the implementation of the law. 15. In light of the above discussion, the appeal deserves to be allowed. The judgment of the High Court dated 02.08.2021 is set aside. The rejection by the Policy Relaxation Committee is quashed. The respondents are directed to process the appellant's claim for MEIS benefit on the basis....
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....such cases 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." 6. Learned counsel Mr. Uday Sankar Bhattacharya, appearing for the DGFT Authority strenuously argued and submitted as follows:- a. The petitioner has already been informed with ....
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....sfied that a prima facie case has been made out by the petitioner, warranting interference at this stage. 9. This Court has taken a judicial notice of all relevant documents annexed to the writ petition, including the judgment of the Hon'ble Supreme Court in the case of M/s Shah Nanji Nagsi Exports Pvt. Ltd Versus Union of India and Ors (supra) and the public notice no. 30/2023 dated 11.04.2023 issued by the Commissioner of Customs. 10. It is noted that public notice issued by the Commissioner of Customs Authorities has been issued much after the filing of the writ petition. 11. However, to balance the equities and for the ends of justice, this Court is of the considered view that since the issue involved herein is an inter-ministe....