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2021 (12) TMI 1453 - HC - CustomsSeeking amendment of shipping bills and to issue MEIS benefit on the basis of the amended shipping bills - it is the say of the petitioner that the Company was eligible for reward due to capturing of ”N” through an oversight in all the invoices except one, therefore, the Company was unable to claim MEIS benefits - HELD THAT:- Noticing the fact that in the instant case, the petitioner has already in the several shipping bills that he has presented explicitly expressed its intent of availing the benefits of the reward made under MEIS, the subsequent capturing of the same as “NO” instead of “Y” for the reward scheme once the shipping bills were electronically filed for export made by the petitioner Company during the period from 10.04.2019 to 27.07.2014 would have no bearing. The decision of this Court in case of M/S. RAJ AND COMPANY VERSUS UNION OF INDIA [2021 (2) TMI 1101 - GUJARAT HIGH COURT] would squarely cover the issue so far ticking of these EDI shipping bills are concerned. Moreover, the Court cannot be oblivious of the fact that it was a time when software for online filing was merely introduced after converting port into EDI port and therefore, not only there is possibility of the technical glitch, but, the person in whose benefits this had been done also, may not be aware of the procedure and the manner of operation, which may have resulted into depending on some other agencies for committing mistake. And that, by no means can take away the right of the parties, more particularly, when in the manual shipping bills, they had categorically requested for grant of benefits of scheme and that leaves no room of doubt about the intent. Authority once can make out from manner shipping bills, they must not carry the mindset even with reiterative requests from the exporters to avail benefit of Scheme to deny such benefits on sheer technicality. The respondent Authority concerned while passing the order has been oblivious of this initial hiccups and also has overlooked the clear intent expressed in Manual shipping bills insisted by the petitioner. Every time the petitioner indicated from transaction to avail benefits, the same shall need to be looked at and to be dealt with a pragmatic approach and here is a case where otherwise the incident of export is not being questioned or doubted. There will be need for indulgence of this Court by quashing and setting aside the order passed on16.07.2021. The respondent No.2 shall allow the amendment of those bills which had been uploaded online and if not feasible due to technical reasons, on accepting the original shipping bill, let the same be compared and avail the benefits on the strength thereof - the respondent are directed to issue MEIS benefit on the amended bill if otherwise is found in accordance with law.
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