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2022 (2) TMI 23 - KARNATAKA HIGH COURTGrant of export incentives under Merchandise Exports from India Scheme (MEIS) - seeking reopening of online portal to allow the petitioner to rectify the inadvertent error or to accept and process physical application to grant export incentives under MEIS to the petitioner - HELD THAT:- It is to be noticed that in the shipping bill, there is an intention of the petitioner to avail the benefit under the MEIS scheme as is revealed from the declaration, which is part of shipping bill at page No.108 and in the reward column, there is an entry which shows 'No'. Accordingly, the assertion of the petitioner that they inadvertently ticked "NO" instead of "YES" in the reward column is an assertion that is to be accepted. The Committee also accepts the factual assertion though concludes that in light of the automated system and noticing the mistake of the petitioner question of allowing rectification of the shipping bill did not arise. It must be noted that "to err is human” and wherever such bonafide mistakes have happened procedures so designed ought to provide for a way to rectify such bonafide mistakes. An error arising out of lapse and where parties seek to have the same rectified, the system must accommodate necessary procedure to rectify it. While noticing that mistake that has happened is a technical mistake and is bonafide, on such technicalities, to deny substantive relief to the petitioner would amount to denial of justice - the respondent No.1 to allow the benefit under MEIS to the petitioner in respect of the 17 shipping bills, which is the subject matter of the present petition - petition disposed off.
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