TMI Blog2021 (9) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. - W.P.(C) No.29635 of 2020 - - - Dated:- 16-9-2021 - Chief Justice And Justice B.P. Routray For the Petitioner : Mr. T. Jarwal, Advocate For the Opp. Parties : Mr. R.S. Chimanka, Sr. Standing Counsel ORDER DR. S. MURALIDHAR, CJ. 1. The challenge in the present petition is to the orders dated 6th and 13th August, 2020 passed by the Policy Relaxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (EDI) system has been introduced which is meant to digitize the process of filing of shipping bills. This is an addition to the manual filing of bills which are referred to as non-EDI shipping bills. It is further stated that to ease the process of availing benefits, a Shipping Bill Repository (SBR) has been introduced in the DGFT online system in terms of which the shipping bills and Bank Realization Certificate (BRC) both EDI and non-EDI could be stored at one place. The SBR contains the shipping bills and BRCs which can be linked online with the applications for the purpose of claiming benefits under the MEIS. 7. The linking of the shipping bill from the repository to the ECOM portal is dependent on the exporter marking Yes in the reward column of the shipping bill. If it is marked No then the concerned shipping bill in the repository would be not be reflected in the ECOM portal and the automated portal will not allow the exporter to claim the MEIS benefit. 8. In the present case, the Petitioner exported Ferro Alloys from the Paradip Sea Customs port to South Korea by a shipping bill dated 14th June 2018 (hereafter the shipping bill in question ). It is stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly reiterating the stand of the PRC and stating that in order to claim reward under MEIS it is mandatory for exporter to declare intent of claim/reward at the time of export on shipping bill filed on or after 1st June, 2015. 15. Mr. T. Janwal referred to a circular issued on 21st February, 2018 by the DGFT acknowledging the difficulties faced by exporters who had inadvertently ticked N instead of Y in the reward column in the shipping bill. The one time relaxation was afforded in the shipping bill which had a let export date from 1st October, 2015 to 31st March, 2016. Shipping bills having the above dates were permitted to avail the reward by manual amendment. The grievance of the Mr. Janwal is that the shipping bills beyond the above dates have been deprived of the same benefit. He placed reliance on the decision of the Kerala High Court in Anu Cashews and Mangalath Cashews v. The Commissioner of Customs 2019 (11) TMI 795 (Ker) (SB) which was affirmed by the judgment dated 23rd June, 2021of the Division Bench (DB) of that High Court in The Commissioner of Customs v. Anu Cashews and Mangalath Cashews 2020 (3) TMI 1066 (Kerala) (DB) . He also placed reliance on the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to have been quite inadvertent. There is no justification in denying the claim, based on such an inadvertent omission. In the matter of condoning such an omission, there cannot be a discrimination between exporters who made the claim within six months and those who have raised the claim after six months of introduction of the Schemes. 20. The above decisions appear to have attained finality. There is no indication that any of the above decisions has been challenged before the Supreme Court. 21.To the same effect is the decision of the Madras High Court in Pasha International v. The Commissioner of Customs and others (supra) and M/s. K.I. International Ltd. v. The Commissioner of Customs (Appeal-II) (supra). In the latter judgment, the shipping bills were for the period from 6th February, 2017 to 2nd January, 2018 and in Pasha International v. The Commissioner of Customs (supra) the shipping bills were dated 26th May, 2018. 22. The Bombay High Court came to a similar conclusion in Portescap India Private Limited v. Union of India (supra) where the shipping bills were of 2017. After a thorough analysis the aforementioned decisions, it was observed as un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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