MEIS benefits cannot be fatal merely due to inadvertent mistake of procedure

Shah Nanji Nagsi Exports Pvt. Ltd. Vs Union of India And Ors. (Supreme Court of India) Supreme Court held that once exports are genuine and fall within the notified category, inadvertent mistakes of procedure cannot be treated as fatal, especially where they are corrected under statutory authority. Thus, appeal allowed. Accordingly, benefit of MEIS allowed. Facts- The appellant is a private company engaged in the export of corn starch. During the period between 22.07.2017 to 05.10.2017, the appellant effected 54 shipping bills under Serial No. 467 of Appendix 3B to the Foreign Trade Policy (FT...