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2022 (9) TMI 757 - HC - CustomsSeeking amendment of shipping bills - MEIS scheme - it is urged that the Petitioner has not sought for any benefit under the MEIS as they have ticked “No” box in all the 59 shipping bills filed during the period 2017-18 to 2019-20 - Section 149 of the Customs Act, 1962 - HELD THAT:- The request for amendment of shipping bills came to be made nearly three years after submission of shipping bills. It is also an admitted fact that, the amendment is sought after the entire consignment/vessel has been dispatched from the port. As seen from the record, the request of the petitioner for availing Scrip benefit under MEIS came to be made four years after the goods were dispatched. It is no doubt true that the petitioner in their application expressed their intent to claim rewards under Merchandise Exports Forex Bank, but, in the reward column namely as to whether they intend to claim reward on the scheme, the petitioner has ticked the box as “No” - here is a case where these 59 bills were submitted online on various dates covering a period of three years. The mistake if any that has crept in could have been verified and rectified at the earliest. It is very difficult to believe that the same mistake would have been continued over the years without verifying the same, more so, when a request for conversion to MEIS came to be made after the dispatch of the entire goods to foreign countries. Basing on the N/N. 26/2015-20 dated 16.09.2021, it is urged that the exports made during the periods 01.07.2018 to 31.03.2019 and 01.04.2019 to 31.03.2020 and 01.04.2020 to 31.12.2020 alone gets benefit, if an application is made before 31.12.2021. The record reveals that the petitioner herein did make a request for the benefit under MEIS not only for the period referred to above but also for the earlier period in the month of February, 2021 and for the subsequent periods. It is deemed proper to remand back the matter to the first respondent to examine the request of the petitioner in view of the Notification and pass orders in accordance with law - petition allowed by way of remand.
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