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2021 (4) TMI 696 - HC - CustomsRewards under the Merchandise Exports from India Scheme ('MEIS') - Seeking completion of process of sanctioning and grant of the reward - export of Cryogenic Tanks and Vessels and such other specially manufactured items - denial of rewards under MEIS on the ground that petitioner had not intimated the intent for claiming MEIS benefits initially on their shipping bills - eligibility as per para 3.14(a) of the HBP 2015-20 announced on 01.04.2015 for MEIS rewards denied - HELD THAT:- Mandatory declaration of intent is made a necessity for claiming reward under the MEIS under any of the schemes for export shipment. Such declaration is a must and in case of shipping bills other than free shipping bills, such declaration was made mandatory w.e.f. 01.06.2015. It is also vital to notice that the SEZ Devision, Department of Commerce in its communication dated 29.09.2016 has declared that though window for manual shipping bills for claiming MEIS benefit was allowed for the period between 01.04.2015 to 31.05.2015 due to short term problem in on-line filing, the condition for intimating the intent for claiming MEIS benefits had not been waived and the intent must have been clear for claiming the benefits. Undoubtedly, the petitioner had not intimated the intent for claiming MEIS benefits initially on their shipping bills dated 30.03.2015. There is so much of impact prevailing on the export being made from SEZ unit as it was from Kandla SEZ that the export has been made by the petitioner even after the petitioner was granted license in the month of December for having exported the goods worth 17,23,000 US$, there was still a confusion as to whether this mandate would be applicable in case of free shipping bills and whether any export made by Kandla SEZ would be covered. Noticing that the declaration of intent on the shipping bill for claiming the benefit under the reward scheme is made mandatory w.e.f 01.06.2015 under the Foreign Trade Policy, 2015-20 or the Handbook of Procedure, 2015-20, in wake of the aforementioned decision, there could be no exclusion of SEZ or non-EDI Port unit for availing the benefit. The decision of this Court in case of M/S. RAJ AND COMPANY VERSUS UNION OF INDIA [2021 (2) TMI 1101 - GUJARAT HIGH COURT], where the Court has emphasized on procedurality not to hamper the substantive right of the party. Petition allowed.
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