Case Law Details
Davinci Leather Pvt. Ltd. Vs Commissioner of Customs (Madras High Court)
The petitioner, engaged in the export of leather shoes, had filed a shipping bill claiming duty drawback. The export transaction, the petitioner states, was also entitled for benefit under the Merchandise Exports from India Scheme (MEIS) notified under the Foreign Trade Policy. However, at the time of filling of the shipping bill, the petitioner had inadvertently omitted to select ‘YES’ as an option for availing the MEIS benefit, on the online platform.
This very issue as to whether the inadvertent error of not claiming benefit under the MEIS was fatal to the claim itself has come to be considered by learned single Judges of this Court in Pasha International V. Commissioner of Customs, Tuticorin (2019 (365) ELT 669) and Global Calcium Pvt. Ltd. V. Asst. Commissioner (order dated 10.06.2019 in W.P.No.3321 of 2019) in favour of the petitioner.
As far as entitlement itself is concerned, I have already observed that the benefit of the Scheme would be available to the petitioner conditional upon verification and acceptance of such claim by the DGFT.
In the light of the discussion as above, the impugned order rejecting the request for amendment is quashed and a mandamus issued to the second respondent to amend the shipping as sought for, by the petitioner. The Writ Petition is allowed. No costs.
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