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APPLICABILITY OF MEIS - LEO DATE JAN 2021- SHIPPING BILL DATE DEC 2020 - Customs - Exim - SEZExtract Sir Shipping bills filed with customs in December 2020 with intend to claim MEIS. But LEO has given in 1st January 2021. MEIS was available only till 31.12.2021. From 1st January 2021 onwards RoDTEP scheme came to force in place of MEIS i.e. Shipping bills filed from 01.01.2021 onwards. In our case, the shipping bill date is Dec.2020 and the date of LEO is Jan2021. If RoDTEP is claimed, Exporters are required to declare their intention to claim RoDTEP against each item in shipping bills. In our case it was not there since the shipping bills were filed in Dec 2020. However, our intention to claim MEIS declared in the shipping bill. Our queries In the above situation, which is the reward scheme we have to claim (MEIS or RoDTEP)? Whether LEO date or Shipping Bill date is relevant to make the application? Whether non-declaration of RoDTEP in shipping bill condonable since Shipping bill date is Dec 2020 and LEO date is 1st Jan 2021? Is there any clarification in this regard that was issued by DGFT or CBIC? Kindly advice
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