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2021 (4) TMI 29 - GUJARAT HIGH COURTRevocation of suspension of the Duty Credit Scrips - MEIS - exported goods from a non- EDI port - return of said Duty Credit Scrips to the petitioner after extending the validity thereof for a period of 18 months from the date of such return of the said Duty Credit Scrips - issuance of petitioner Duty Credit Scrips under the provisions of the Merchandise Exports from India Scheme in the Foreign Trade Policy - HELD THAT:- In the present case, the authorities had themselves sought clarification from the DGFT as to whether such declaration was mandatory prior to 1.6.2015 and were awaiting such clarification. The authorities had even issued three scrips to the writ-applicant against six of its applications, which were later suspended while awaiting such clarification. Hence, it is not correct to blame the writ-applicant for not having sought amendment immediately. Unlike in other cases, in the present case, no authority issued any communication to the writ-applicant to seek amendment of the shipping bills under Section 149 of the Customs Act, 1962. Even the letters addressed by the respondents in August 2018, asking to remove the deficiency, did not specify that the writ-applicant would have to seek amendment under Section 149 of the Customs Act, 1962 - the writ-applicant cannot be said to have delayed, when the issue, whether or not the declaration was required prior to 1.6.2015 was under consideration by the authorities and when the authorities themselves have never asked the writ-applicant to amend the shipping bills under Section 149 of the Customs Act, 1962, and have only asked to remove the defect and that too as late as in August 2018. There is no dispute that the writ-applicant is eligible to claim the benefits under the MEIS since it has admittedly exported the notified goods to the notified countries as per the scheme of the MEIS - The writ-applicant has been exporting the very same goods prior to the Foreign Trade Policy, 2015-20, and claiming the benefits under the then extant Focus Market Scheme (FMS) and has subsequently also exported the very same goods and claimed the benefits under the MEIS scheme. It would be extremely unfair and unjust not to extend the benefits of the MEIS to the writapplicant on the ground that it had exported goods from a non- EDI port - Application allowed.
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