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2021 (9) TMI 906 - HC - CustomsDeclination to allow the claim for reward under the Merchandise Exports From India Scheme (MEIS) - HELD THAT:- In Anu Cashews and Mangalath Cashews [2019 (11) TMI 795 - KERALA HIGH COURT], learned Single Judge of the Kerala High Court was dealing with an identical situation where in the shipping bill the exporter had inadvertently ticked ‘No’ while clearly mentioning in the shipping bill, as has been done in the present case that “he intended to claim reward under MEIS”. The learned Single Judge perused the screen shot which confirmed that indeed the exporter had indicated the above intention in the shipping bill although inadvertently “No” had been ticked in the reward column - The learned Single Judge held that the denial of a claim for export benefit could not have been done in a mechanical manner merely because there was a technical lapse on the part of the exporter concerned in not checking a particular box in the web portal, more so when there was sufficient indication from the other details entered therein that pointed to the exporter’s intention to claim the reward. In the present case too, with the basic facts not being disputed viz., that the Petitioner declared its intent to claim the reward in as many words in the shipping bill in question itself, and indavertently ticked ‘N’ in the reward column in the shipping bill in question, the Court finds no reason to deny the relief claimed for by the Petitioner which has been granted by various High Courts. The Court sets aside the impugned decision dated 6th and 13th August, 2020 of the PRC as communicated by the DGFT on 20th August, 2020 and directs the Opposite Parties, the sub-ordinate agents to allow the benefit of the reward under the MEIS to the Petitioner in respect of the shipping bill in question dated 14th June, 2018 - Petition allowed.
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