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2023 (2) TMI 74 - BOMBAY HIGH COURTGrant of reward under the Merchandise Exports from India Scheme - acceptance of amendment of 12 shipping bills - period from December 2017 to July 2019 - HELD THAT:- The shipping bills duly amended under section 149 are legitimate in the eyes of the law. However, even though the law permits amendment to the shipping bills under section 149 of the Act, it has no functional effectiveness for claiming benefit under MEIS as per the stand of DGFT. This would render the power under section 149 of the Customs Act to amend the shipping bills to correct the declaration and reward item field, nugatory. Such a position would cause extreme hardship to the persons claiming benefits of the scheme. When a software regulates the entire process, the DGFT may have a reasonable objection in processing the copies of the amended shipping bills not transmitted online to it. The Policy Relaxation Committee has correctly pointed out that in the computerized environment, when the governance of MEIS is online, it is difficult to proceed unless amended shipping bills are transmitted online - It is thus necessary for the Respondents- Customs Department to come up with a solution so that an issue such as the one presented does not recur and the parties entitled to the benefits of MEIS are not required to come to the Court for such trivial issues. The Petition be listed on board under the caption “For Directions” on 27 February 2023 for reporting compliance on this aspect.
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