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2020 (2) TMI 61 - AT - CustomsAmendment in shipping bill - rejection of request of the appellant for “No Objection Certificate” for claiming MEIS benefits by amendment of reward option from “No” to “Yes” in Shipping Bills - HELD THAT:- The Commissioner has failed to notice that the appellants have declared their intention to claim MEIS benefits in two cases out of three cases, the shipping bills which have been produced on record. The only lapse on the part of the appellant was that they have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, I find that otherwise the appellant is entitled to claim MEIS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill. The rejection of request for amendment of shipping bills by the Commissioner is not sustainable in law - appeal allowed - decided in favor of appellant.
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