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2019 (11) TMI 1052 - AT - CustomsMEIS benefits - Amendment in shipping bills - rejection of request of the appellants for no objection certificate for claiming MEIS by amendment of reward option from ‘No’ to ‘Yes’ in shipping bills - HELD THAT:- The Commissioner has failed to notice that the appellants have declared their intention to claim MEIS benefits in two cases out of three cases, the shipping bills which have been produced on record. The only lapse on the part of the appellant was that they have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, it is also found that otherwise the appellant is entitled to claim MEIS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill. Hon'ble Delhi High Court in the case of KEDIA (AGENCIES) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS [2017 (1) TMI 203 - DELHI HIGH COURT] has also allowed the amendment even in a situation where there was no declaration of intention whereas in the present case, the appellants have made the declaration on the front page of the shipping bills regarding their intention to claim the MEIS benefit except in the case of M/s. Kuruwa Enterprises. The rejection of request for amendment of shipping bills by the Commissioner is not sustainable in law - appeal allowed - decided in favor of appellant.
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