Case Law Details
Anu Cashews Vs Commissioner of Customs (Kerala High Court)
MEIS benefit available even if concerned box not checked in shipping bill: In a case where the exporter did not check the concerned box in the shipping bill to read ‘Yes’ against the query with regard to intention to claim MEIS benefit, but in the column meant for description had clearly indicated his intention to avail the benefit of the said export promotion scheme, Kerala High Court has directed the department to consider claim for benefit under MEIS. The Court was of the view that the denial of a claim for export benefit could not be done in a mechanical manner merely because there was a technical lapse on the part of the exporter concerned in not checking a particular box in the web portal.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment.
2. The petitioners are exporters, who seek to avail the benefit of the Merchandise Exports from India Scheme [MEIS] as envisaged under the Foreign Trade Policy, 2015-20. As per paragraph 3. taxguru.in 04 of the Foreign Trade Policy, the entitlement under the MEIS Scheme is described as follows:
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