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2021 (12) TMI 389 - HC - CustomsSeeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - section 149 of Customs Act - HELD THAT:- There is no substance in the defence raised by the respondent no.3. It appears that claims in cases where the exporters had omitted to tick “Yes” in the portal only for a period of 6 months from the date of introduction of scheme by virtue of circular issued by DGFT instruction was allowed. Therefore, amendment to bill is allowed to be carried out only for a limited period of 6 months from the date of introduction of the scheme. If shipping bills are perused in the column meant for description of the goods, the petitioners had clearly indicated their intention to avail the benefit of MEIS. However, it appears that there is technical lapse on the part of the exporters in not ticking a particular box in the web portal, more so, when there was sufficient indication in other details entered therein about the intention of the exporter to claim the rewards. Not only this, the Assistant Commissioner of Customs issued certificate of amendment by which reward item under shipping bills stands amended as mentioned in table 1 - it could not be amended in the EDI system as the EGM has been closed. It appears that exporter did not check the box concerned, to read “Yes”, whereas in the column meant for the description of the good he had clearly indicated his intention to avail the benefit of the export promotion scheme. The Customs House, in fact, issued certificate of amendment. Thus, denial of benefits only on such technical lapse on the part of exporter cannot be accepted, particularly, when there was sufficient indication from the other details pointing out exporters' intention to avail the benefit. It is necessary to direct the respondent to consider the claim of the petitioner for export benefit, afresh within a period of one month from the date of receipt of the copy of this judgment by granting due opportunity of hearing to the petitioner, if required - in order to overcome this technical flaw, the respondent nos.2 & 3 to take steps to develop a software so that amendment, if any required, can be facilitated.
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