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SUPREME COURT OF INDIA
M.R. Shah, B.V. Nagarathna, JJ.
The Commissioner Of Customs - Petitioner
Vs.
M/s N. C. John And Sons Pvt. Ltd. - Respondent
Petition(s) for Special Leave to Appeal (C) No(s). 5334 Of 2022
Decided On : 04-04-2022
| Table of Content |
|---|
| 1. intent to claim rewards must be clear. (Para 1) |
| 2. agreement with high court's view. (Para 2 , 3) |
| 3. special leave petition dismissed. (Para 4 , 5) |
ORDER :
1. In the facts and circumstances of the present case, more particularly, when right from the very beginning the respondent had declared the intention to claim the rewards under the MEIS (Merchandise Export from India Scheme) and it was found that there was an inadvertent mistake in checking the column 'N' instead of 'Y', we see no reason to interfere with the impugned judgment and order passed by the High Court.
2. As such, we are in complete agreement with the view taken by the High Court.
3. No interference of this Court is called for.
4. The special leave petition stands dismissed.
5. Pending applications, if any, stand disposed of.
Inadvertent procedural errors corrected under legal provisions do not invalidate substantive claims under export incentive schemes; administrative processes should facilitate, not hinder, the realiza....
The court's decision was influenced by the interpretation of the Foreign Trade Policy, 2015-2020, and the application of Section 149 of the Customs Act, 1962 in allowing the petitioner's request for ....
Procedural mistakes should not deprive exporters of the benefit of the reward under the Merchandise Exports from India Scheme (MEIS) if they have fulfilled their export obligations.
Procedural lapses in declaring intent on shipping bills do not negate eligibility for MEIS benefits when substantive conditions are satisfied.
Procedural lapses corrected under law do not extinguish substantive rights under export benefit schemes.
Foreign Trade Policy - No time limit can be read into the said provision nor can it be introduced by way of a circular. It is well-settled that a subordinate legislation cannot travel beyond parent s....
Did the CESTAT fall into error in upholding the denial of the petitioner’s claim for amendment of its shipping document under section 149 of the Customs Act.
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