Zydus Takeda Healthcare Private Limited Vs Union Of India & Ors. (Delhi High Court)
Delhi High Court held that rejection of Merchandise Exports from India Scheme (MEIS) benefit merely because amended shipping bills were not being reflected on the automates is unjustifiable. Accordingly, MEIS benefit claim allowed.
Facts- The Petitioner, Zydus Takeda Healthcare Private Limited, is a 100% Export Oriented Unit (EOI) engaged in the business of pharmaceuticals. In order to avail the benefit under Merchandise Export from India Scheme (MEIS), the Petitioner submitted an online application on website of the Directorate General of Foreign Trade (DGFT).
During the period from 20th April, 2015 to 27th July, 2015, the Petitioner exported pharmaceutical products under 17 shipping bills, out of which 10 shipping bills were filed in the months of April and May, while the remaining 7 bills were filed in the months of June and July. At the time of filing of these bills, the Petitioner inadvertently selected “N ” (for No instead of “Y” (for Yes) in “Reward” column of the shipping bills. After goods were exported and payments were realized, the Petitioner filed applications for issuance of scrips under METS scheme in respect of 27 shipping bills, of which 17 shipping bills are in dispute1. At that stage, Assistant Development Commissioner, SEEPZ, SEZ (Respondent No. 4), issued certain deficiency notices pointing out the error in selection of “N” instead of “Y” in the reward column pertaining to the 7 shipping bills which were filed in June and July 2015.
