TMI Blog2022 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal (CESTAT), Chennai, formulating the following substantial questions of law: (i)Whether the shipping bill filed under drawback 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 ? (ii)Whether the Tribunal is correct in directing the appellant to amend the shipping bill in violation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. 4.Aggrieved by the said rejection, the respondent preferred an appeal in SEA.C.Cus II No.207/2019, before the Commissioner of Customs (Appeals-II), Chennai, who by order-in-appeal dated 28.03.2019, set aside the order-in-original and directed the Adjudicating Authority to consider the amendment of the shipping bill and pass an order to that effect. On appeal by the appellant / Revenue, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the grant of the benefit will be governed thereunder. In other words, the substantive rights and obligations are created by the MEIS scheme under Chapter-III of the FTP. It also becomes apparent from para 30.4 of the Policy that once the notified goods are exported to a notified market, the exporter becomes entitled to the MEIS benefits. Thus, entitlement, restriction thereof and conditions, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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