TMI Blog2020 (3) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ion preceding the export were already done at that time would clearly indicate the identity of the goods exported. If the identity of the goods exported would reveal that the goods exported are those goods with respect to which the benefit under MEIS is allowable, there is no necessity for further physical verification for deciding the question of allowing the claim. Learned counsel further pointed out that, by virtue of a Circular issued by the Director General of Foreign Trade, instruction was given to allow such claims in cases where the exporters had omitted to tick 'Yes' in the portal, only for a limited period of six months from the date of introduction of the Scheme. We do not find any logic in putting such a limitation. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Policy,2015-20, was under challenge in these writ petitions. The reason for denial of the claim was that, the writ petitioners have omitted to check the Box stating 'Yes', indicating their intention to avail reward under the Scheme, in the specific Box provided in the software intended for uploading details to the web portal of the Central Government. The learned Single Judge found that, the default setting in the software indicate 'No', and it is only due to an inadvertent mistake on the part of the writ petitioners that the box stating 'Yes' was omitted to be checked. But it was noticed that, in the column meant for description of the goods, the writ petitioners had clearly indicated their intention to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes' Box in the relevant column, indicating their intention with respect to claiming of the benefit under MEIS, necessary verification of the export consignment was not done at the relevant time; and that verification of the consignment is not possible as of now. We are not persuaded to accept the said contention. Even if there exists no claim for the benefit under the MEIS, naturally there will be physical verification with respect to the goods consigned by the exporter. Therefore the details of the shipping as well as the necessary verification preceding the export were already done at that time would clearly indicate the identity of the goods exported. If the identity of the goods exported would reveal that the goods exported are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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