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2022 (7) TMI 53 - HC - CustomsAmendment in the shipping bills under Drawback - the bills can be amended to be filed under MEIS scheme after the export of the goods and against the mandate of Section 149 of the Customs Act, 1962 or not? - violation of the DGFT Public Notice No. 09/2015-20 dated 16.05.2016 - HELD THAT:- The issue involved herein is no longer res integra and is decided against the Revenue, in various decisions by several High Courts. One such decision is in the case of BOMBARDIER TRANSPORTATION INDIA PVT LTD VERSUS DIRECTORATE GENERAL OF FOREIGN TRADE [2021 (3) TMI 9 - GUJARAT HIGH COURT] by the Gujarat High Court, where it was held that the writ-applicant becomes entitled to the MEIS benefits once it exports the notified goods to the notified market. This benefit cannot be defeated due to procedural infirmity of missing to mark/tick “Y” in the rewards column. This court is of the opinion that there is no substantial questions of law arisen for consideration herein - Appeal dismissed - decided against Revenue.
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