Export benefit not deniable for mere technical lapse

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 tha

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