TMI Blog2023 (7) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... t debar the petitioner from availing the benefits under MEIS scheme. More particularly, the communication reveals that the intention of the petitioner was to avail the benefit of MEIS. The decision of the respondents is erroneous and requires an interference by this Court. The petitioner company is entitled to claim the benefit under MEIS scheme and hence impugned order is set aside - The concerned respondents are also directed to amend the shipping bills and also further directing the respondents to allow the modification in online system to enable the petitioner to correct the technical error by allowing selection table `Yes for shipping bills to be under reward scheme and thereby process the application to grant export incentives under MEIS scheme to the petitioner. Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 12455 of 2020 - - - Dated:- 21-6-2023 - HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI And HONOURABLE MR. JUSTICE DEVAN M. DESAI MR ANAND NAINAWATI(5970) FOR THE PETITIONER(S) NO. 1 MR DEVANG VYAS(2794) FOR THE RESPONDENT(S) NO. 3 MR DHAVAL D VYAS(3225) FOR THE RESPONDENT(S) NO. 4,5 MR NIKUNT K RAVAL(5558) FOR THE RESPONDENT(S) NO. 1,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that the chapter 3 of the Foreign Trade Policy provides for exports under Merchandise Export from India Scheme (hereinafter referred to as `MEIS ) to the exporters who are engaged in exports of notified goods. It is further submitted that in the case of EDI Shipping Bills who intend to avail benefits under MEIS has to declare by selecting `Y (for yes) in the reward column. 4.2. It is the case of the petitioner that due to oversight of the petitioner s custom agent, while processing shipping bills, processed shipping bills with default option `No instead of selecting `Yes for making exports under the MEIS scheme. Resultantantly, the exports were not considered for export incentives benefits. 4.3. It is further submitted by learned advocate for the petitioner that as a matter of fact, the petitioner - company were entitled for the same. On realizing such technical error, the petitioner first approached the Deputy Commissioner (Exports), Customs House, Mundra respondent No.5, herein by writing a letter dated 8.8.2017 inter alia requesting to amend the shipping bills filed in November, 2016 by rectifying the reward column from `No to `Yes. 4.4. Upon receipt of he sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner filed various shipping bills in the year 2016 and 2019 respectively, wherein, the intent was declared in affirmative in words on the shipping bill, however, reward column was inadvertently filed as `No . 9. Learned advocate for the petitioner in support of his contentions has placed reliance on the following decisions: (a) M/s. Banco Products (India) Limited v. Union of India SCA No.15069 of 2020 dated 15.12.2021 (Paragraph No.14 thereof) (b) Anupam Port Cranes Corporation Limited v. Union of India of Division Bench of this Court SCA No.5719 of 2021 dated 15.6.2023.(Paragraph No.13 thereof) 10. Paragraph No. 14 in the case of M/s. Banco Products (India) Limited (Supra) is reproduced hereunder: 14. Having heard both the sides and also on a carefully considering the chronology of events, we notice that it is a genuine mistake on the part of the petitioner which has led the petitioner approaching this Court for prayer of permitting the bill manually. We notice that the respondent Nos.1 and 2 had permitted the manual amendment of shipping bill in question being the shipping bill bearing No.5561585 dated 14.06.2018 while filing shipping bill online i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar to that of the case of the petitioner of Special Civil Application No. 11038 of 2020. 12. Per contra, learned advocates for the respondents have mainly submitted that the present petition is not maintainable and deserves to be dismissed as the decision taken by the respondent authority is as per the law and is not liable to be set aside. 12.1. It is further submitted by the respondents that once the petitioner has chosen the default option `No without selecting `Yes for making exports under the MEIS scheme, the manual amendment is not permissible. 12.2. It is further submitted by the learned advocate for respondent Nos.2 and 3 that the declaration as `yes is legal and procedural requirement under the provisions of the Handbook of Procedures 2015-2020. In the said Handbook of Procedures, para 3.14 has been referred to by the learned advocate for the respondents. It is further submitted that the `procedure for declaration of intent needs to be fulfilled in order to claim the benefit under the scheme. 12.3. It is further submitted by learned advocate for the respondent Nos.2 and 3 that the grant of MEIS benefit is not rejected merely on technical grounds but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely a technical rejection based on noncompliance of clauses of the procedure which, in our opinion, respondent authorities could have avoided and could have granted the benefit under the scheme and could have amended the shipping bills. 13. On perusal of the invoice, the petitioner has mentioned that I/WE HEREBY DECLARE THAT WE INTEND TO CLAIM BENEFIT OF MERCHANDISE EXPORTS FROM INDIA SCHEME MEIS . Thus, the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the benefits of the MEIS scheme. Thus, merely an error of clicking `No instead of Yes does not debar the petitioner from availing the benefits under MEIS scheme. More particularly, the communication reveals that the intention of the petitioner was to avail the benefit of MEIS. 14. In view of the totality of the facts, we are of the opinion that decision of the respondents is erroneous and requires an interference by this Court. The petitioner company is entitled to claim the benefit under MEIS scheme and hence we set aside the notice dated 11.2.2020 passed by respondent No.2 the same is quashed hereby. The concerned respondents are also directed to amend the shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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