Case Law Details
JSW Steel Limited & Anr. Vs Union of India & Ors. (Delhi High Court)
Introduction: The recent judgment by the Delhi High Court in the case of JSW Steel Limited & Anr. Vs Union of India & Ors. has significant implications for exporters regarding the Merchandise Exports from India Scheme (MEIS). Despite procedural errors in the shipping bills, the court ruled in favor of JSW Steel Limited, granting them MEIS benefits.
Detailed Analysis: The petitioner, JSW Steel Limited, approached the court seeking relief and challenging the orders issued in various PRC meetings denying them MEIS benefits. The crux of the matter revolved around the petitioner inadvertently marking ‘N’ instead of ‘Y’ in the reward column of the shipping bills, leading to the denial of MEIS benefits.
The court considered previous judgments and rulings, including those in the cases of M/s RK Agroexport Pvt. Ltd., Hindalco Industries Limited, and Jubilant Biosys Limited, where similar issues were addressed. These cases set a precedent for leniency in granting MEIS benefits in instances of procedural errors.
The court referred to the decision in the case of Jubilant Biosys Limited vs. Directorate General of Foreign Trade and Others, where it was decided that corrections to shipping bills could be made manually post Electronic General Manifest (EGM) filing. This decision paved the way for JSW Steel Limited to rectify the errors in their shipping bills and claim MEIS benefits.
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