2023 (9) TMI 734 - GUJARAT HIGH COURT

Merchandise Exports of India Scheme (MEIS) - It is the case of the petitioner that the default setting in respect of the claim for benefit of an export promotion scheme in “N” (NO) and therefore it requires unchecking the the bos reading “NO” to tick/mark the box reading “YES” for claiming the export benefits - HELD THAT:- The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in clicking “NO” instead of “YES”. Such an inadvertent mistake cannot disentitle the petitioners to claim the benefit of the MEIS or Merchandise Exports of India Scheme.

The petition is therefore allowed and the decisions denying such benefits are quashed and set aside and respondents are further directed to accept the applications made for the grant of MEIS Scrips manually for the 68 Shipping Bills which were the subject matter of the impugned orders/ decisions dated 25.09.2018, 21.05.2019, 25.2.2020, 27.10.2020 and 26.11.2020 and accordingly grant the benefits of the MEIS to the petitioners within a period of eight weeks from the date of receipt of this order.