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2022 (7) TMI 1449 - HC - CustomsRebate claim - claim of benefit of scheme called Rebate of State and Central Taxes and Levies in respect of 70 shipping bills generated for the export - HELD THAT:- It appears that when the goods were exported, Scheme Code 19 was inadvertently indicated while filling up the details in the system electronically. The stand is evidently too technical and pedantic. In exercise of powers under Section 157 read with Section 46 of the Customs Act, 1962, the Central Board of Excise and Customs have made regulation, namely Bill of Entry (Electronic Integrated Declaration) Regulations, 2011. Bill of Entry is defined under Regulation 2(c) whereas Regulation 3 says that authorised person may enter electronic integrated declaration in the Indian Customs Electronic Data Interchange System (EDI system) by himself through ICEGATE or by way of data entry through the service centre by furnishing the particulars. It was based on the above requirement that the authorities have been taking a stand that since wrong code was entered in the electronic data interchange system, the petitioner could not be given the benefit of Rebate Scheme. The entitlement of the petitioner for availment under export scheme is not in dispute. Entering a particular code to receive the benefit was only part of procedure. It could not overreach or obliterate the substantive right claimable by the petitioner once the petitioner was eligible under the scheme to get the benefit. Resultantly, the decision of Respondent Director General of Foreign Trade reflected in email communication dated 10.06.2021 refusing to change the Scheme Code from 19 to 60 in EDI shipping bills is hereby set aside - Petition allowed.
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