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2021 (3) TMI 665 - AT - CustomsBenefit of MEIS-Scheme - denial of benefit of MEIS Scheme with respect to 94 shipping bills during the period from April 2015 to November 2015 - in the shipping bills in the column where they are claiming benefit of this scheme instead of putting “Y” CHA has put “N” - procedural lapse or not - HELD THAT:- The appellant is a three-star export house and once the largest exporters of tyres in India. Further, I find that the MEIS-Scheme was introduced in 2015 and the appellant filed the shipping bills but by a procedural lapse in the shipping bills in the column for claiming the benefit of the scheme instead of putting “Y” CHA inadvertently put “N” which is purely a procedural mistake. Further, in the shipping bills, the appellant has stated that they want to avail the benefit of MEIS-Scheme - the request of the appellant to issue NOC by the Customs was denied vide impugned order by relying on the Circular dated 23.09.2010 of the CBEC which is not applicable in the present case because that Circular relates to conversion of shipping bills from one export promotion scheme to another which is not the case in the present case. In the present case, it is only a correction by a procedural lapse putting “Y” instead of “N” for claiming the benefit of the scheme. The rejection of the request for issuing NOC is not sustainable in law - appeal allowed - decided in favor of appellant.
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