Home Case Index All Cases Customs Customs + HC Customs - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 9 - HC - CustomsBenefits under the MEIS denied - denial solely on the ground of a seeming technical error especially when the eligibility of the writ-applicant is not disputed, and the office of the Commissioner has already allowed amendment to the Relevant Shipping Bills - HELD THAT:- The respondent no.4, after due verification of the documentary evidence existing at the time of the export duly amended the shipping bills manually from “MEIS SCHEME – “No” to MEIS SCHEME “YES” by way of Amendment Certificate dated 09.10.2018. Hence, the writ-applicant now having satisfied the MEIS conditions i.e. exported Notified Goods (Metro Coaches) to Notified Territory (Australia) cannot be deprived of the necessary MEIS benefits. The entitlement to MEIS benefits is governed by the ChapterIII of the Foreign Trade Policy 201520 (FTP 201520) and accordingly, the scheme for the grant of the benefit will be governed thereunder. In other words, the substantive rights and obligations are created by the MEIS Scheme under ChapterIII of the FTP. It also becomes apparent from Para 3.04 of the Policy that once the notified goods are exported to a notified market, the exporter becomes entitled to the MEIS benefits - Thus, entitlement, restriction thereof and conditions, if any, have to be found within the letters of the ChapterIII of the FTP 2015-20. Thus, the writ-applicant becomes entitled to the MEIS benefits once it exports the notified goods to the notified market. This benefit cannot be defeated due to procedural infirmity of missing to mark/tick “Y” in the rewards column. The writ-applicant submits that as per its understanding, the EDI system, which is an electronic system developed and managed by the respondent no.3 with an objective to digitalize transmission of shipping bills between Respondents, suffers from lacunae that it does not permit amendment, which is specifically permitted in terms of Section 149 of the Customs Act, 1961, to be carried electronically through EDI system - It is a settled law that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system. A reference is made to the decision in the case of DARSH PHARMACHEM PVT. LTD. VERSUS SUPERINTENDENT, CENTRAL GST [2020 (3) TMI 696 - GUJARAT HIGH COURT] wherein this Court, having regard to the fact that the TRAN-1 could not be filed on account of technical glitches in the electronic system, directed the respondents therein to permit the writ-applicant therein to file form in TRAN-1. The present writ-application succeeds and is hereby allowed.
|