MEIS benefit cannot be denied for mere inadvertent error

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 no...