TMI Blog2022 (9) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, in the reward column namely as to whether they intend to claim reward on the scheme, the petitioner has ticked the box as No - here is a case where these 59 bills were submitted online on various dates covering a period of three years. The mistake if any that has crept in could have been verified and rectified at the earliest. It is very difficult to believe that the same mistake would have been continued over the years without verifying the same, more so, when a request for conversion to MEIS came to be made after the dispatch of the entire goods to foreign countries. Basing on the N/N. 26/2015-20 dated 16.09.2021, it is urged that the exports made during the periods 01.07.2018 to 31.03.2019 and 01.04.2019 to 31.03.2020 and 01.04.2020 to 31.12.2020 alone gets benefit, if an application is made before 31.12.2021. The record reveals that the petitioner herein did make a request for the benefit under MEIS not only for the period referred to above but also for the earlier period in the month of February, 2021 and for the subsequent periods. It is deemed proper to remand back the matter to the first respondent to examine the request of the petitioner in view of the Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that, in the shipping bills filed by the Petitioner, there is a declaration disclosing the intention of the Petitioner to claim reward under MEIS stating that they intend to claim rewards under MEIS . In-spite of the same, inadvertently the agent of the Petitioner did not tick the box as Yes . v. On realizing the mistake, a letter is said to have been written on 22.02.2021 to Respondent No. 1 seeking amendment of shipping bills under Section 149 of the Customs Act, 1962, in order to claim the benefit of MEIS on 59 shipping bills. Number of letters were said to have been written, but, however, vide letter, dated 21.09.2021, the Respondent No.1 rejected the request for amending shipping bills. It is said that, the Order came to be passed without giving an opportunity of hearing. vi. Apart from that, it is also stated in the Order that amendment of shipping bills in EDI System is not allowed as EGMs are closed for all the 59 shipping bills for the period 2017-2018 to 2019-2020 and that the shipping bills are in the HIST status. As per the Trade Facilitation Notice bearing No. 02/2015-CUS, dated 07.05.2015, issued by the Commissioner of Customs, Vijayawada, request for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with amended shipping bills with DGFT authorities, subject to outcome of the Writ Petition. 4. (i) Counter came to be filed by Respondent Nos. 1 and 6 disputing the averments made in the affidavit filed in support of the Writ Petition. A perusal of the counter would show that the allegation made in the affidavit that the Petitioner approached the Respondent immediately on noticing the error committed is incorrect. As per the counter, though the first shipping bills of the year 2017-18, was filed on 13.04.2017, the Petitioner approached Respondent No. 1 for amendment of the shipping bills only on 22.02.2021 i.e., after lapse of four [04] years. Referring to Section 149 of the Customs Act, 1962, it is urged that, the Petitioner has not sought for any benefit under the MEIS as they have ticked No box in all the 59 shipping bills filed during the period 2017-18 to 2019-20. (ii) Insofar as amendment of shipping bills are concerned, it is submitted that EGMs for all the shipping bills filed during the period 2017-18 to 2019-20 are under HIST Status and, as such, amendments to the shipping bills in EDI cannot be carried out. It is said that, time limit for any EDI system for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of total 59 Shipping Bills filed by you during the period from 2017-18 to 2019-20. It is also mentioned in your letter dated 08.06.2021 that your agent inadvertently missed to tick the option of claiming MEIS in all the Shipping Bills filed during the above period of 3 years and you have requested for amendment of all the said Shipping Bills to the effect that the same were filed with the claim of MEIS at the applicable rate. 3. It is seen from the EDI System that EGMs are closed for all the 59 Shipping Bills filed during the period from 2017-18 to 2019-20 and the Shipping Bills are under HIST status and hence amendment of the Shipping Bills in EDI system is not allowed. 4. Further, as per the Trade Facilitation Notice No.02/2015-CUS dated 07.05.2015 issued by the Commissioner of Customs, Vijayawada, request for amendment of Shipping Bills after one month from the date of LEO shall not be entertained. 5. In view of the above, your request for amendment of the Shipping Bills filed by you during the period from 2017-18 to 2019-20 could not be considered. 8. From the above, it is clear that, the request for amendment of shipping bills came to be made nearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner brings to the notice of the Court the Notification No.26/2015-20 dated 16.09.2021, which postulates that last date for submitting online applications [Scrip based Schemes], stands revised to 31.12.2021 for the following schemes. (i) For MEIS (for exports made in the period (s) 01.07.2018 to 31.03.2019, 01.04.2019 to 31.03.2020 and 01.04.2020 to 31.12.2020. (ii) .. (iii) (iv) (v) .. 12. Basing on the above Notification, it is urged that the exports made during the periods 01.07.2018 to 31.03.2019 and 01.04.2019 to 31.03.2020 and 01.04.2020 to 31.12.2020 alone gets benefit, if an application is made before 31.12.2021. The record reveals that the petitioner herein did make a request for the benefit under MEIS not only for the period referred to above but also for the earlier period in the month of February, 2021 and for the subsequent periods. 13. In view of the fact that a letter was addressed by the petitioner prior to 31.12.2021 and which came to be rejected in the month of September, 2021, learned counsel for the petitioner would contend that the matter may be remanded back to the authority to deal with the same in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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