The Madras High Court held that the Exporter not deprived of Merchandise Exports from India Scheme (MEIS) Benefit on technical error in electronic system.
The petitioner, M/s Gupta Hair Products (P) Ltd is an exporter of human hair and they are entitled to the benefits of the export incentive scheme called Merchandise Export from India Scheme (MEIS). In the shipping bill, for the subject exports, where incentive sought for by the petitioner, has not been considered by the respondents, the petitioner has made a categorical stand that they intend to claim rewards under Merchandise Exports from India Scheme (MEIS).
The respondents have not processed the petitioner’s application for Merchandise Export from India Scheme (MEIS) on the ground that in the shipping bill, they have declared as “No” with regard to their intention to claim the benefit under Merchandise Exports from India Scheme and further, the amendment dated 31.07.2019 having been done manually and not in electronic form, the respondents have refused to consider the petitioner’s request for entitlement under Merchandise Exporters from India Scheme.
The Bench consisting of Justice Abdul Quddhose held that “Due to technical error or lacunae in the electronic system, the petitioner cannot be deprived of its benefit/incentive under the Merchandise Export from India Scheme (MEIS).”
“A clear intention was revealed in the shipping bill submitted by the petitioner they then intend to claim the benefits/incentive under Merchandise Export from India Scheme (MEIS) and further, the petitioner having got the inadvertent mistake made in the shipping bill, amended by an order dated 31.07.2019 passed by the Deputy Commissioner, Office of the Principal Commissioner of Customs, the respondents ought to have processed the petitioner’s shipping bill and ought to have granted the benefits to the petitioner under Merchandise Export from India Scheme (MEIS) “
“This Court is of the considered view that the petitioner cannot be deprived of its rights to avail the benefits under Merchandise Export from India Scheme only on the ground that subsequent amendment ratifying the earlier inadvertent mistake was done manually and not electronically” The Court added.
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