Inadvertent procedural errors corrected under legal provisions do not invalidate substantive claims under export incentive schemes; administrative processes should facilitate, not hinder, the realization of such entitlements.

ORDER :

S.R.KRISHNA KUMAR, J.

1. In this petition, the petitioners seeks the following reliefs:

i) Issue a writ of mandamus or any other writ or direction or order to the Respondent No.2 and 3 to allow the benefit of the reward under MEIS to the Petitioner in respect of all the shipping bills mentioned in the application dated 25.04.2022 vide ANNEXURE-A which was submitted to the Respondent No.2 and direct the other respondents to implement the same in a time bound manner in the interest of Justice and equity.

ii) Issue a writ of certiorari or any other writ or order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the impugned email dated 22-01-2022 sent by Respondent No.3 vide Annexure-B in the interest of Justice and equity.

iii) Grant such other consequently reliefs as this Hon'ble court may think fit in the interest of Justice and equity.

2. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Counsel for the petitioner submitted that despite detailed representation at Annexure ‘A’ dated 25.04.2022 submitted by the petitioner to respondents No.2 and 3 including the documents mentioned in the representation comprising of Shipping Bills, NOC etc. the respondents No.1 to 3 have not taken any steps for the purpose of granting the benefit of MEIS in favour of the petitioner, who is before this Court by way of the present petition, placing reliance upon the judgment of the Apex Court in the case of Shah Nanji Nagsi Exports Pvt. Ltd. Vs. Union of India reported in (2025) 33 Centax 360 (S.C), and the judgment of the Division Bench of this Court in the case of Principal Commissioner of Customs and Others Vs. M/s.Suretex Prophylactics (India) Pvt. Ltd., in W.A.No.556/2022 dated 01.07.2024 and submits the present petition deserves to be disposed of by issuing necessary directions to the respondents.

3. Per contra, learned Counsel for respondents No.1 to 3 submits that if reasonable time is granted, respondents No.1 to 3 would consider the representation at Annexure ‘A’ submitted by the petitioner and take appropriate decision/pass appropriate orders in accordance with law.

4. Before adverting to the rival submissions, it would be necessary to extract Annexure ‘A’, which reads as under:

To,

The Joint Director General of Foreign Trade,

Kendriya Sadan,

Koramangala,

Bangalore - 560 034.

Dear Sir,

Subject: Application for MEIS Script

With reference to the subject cited above, we would like to inform you that, we are successfully received NOC from Customs House Chennai to avail MEIS Scripts for shipping bills attached herewith. We kindly request to issue MEIS Scripts at the earliest. We are attaching following documents for your kind perusal.

1. List of Shipping Bills.

2. NOC Letter from Chennai Customs

3. Copy of Valid RCMC

4. Copy of Shipping Bills.

5. E-Bank Realization Certific ate

6. Copy of Bill of Lading Kindly acknowledge the same and issue the MEIS Scripts at the earliest.

Thanking you,

Yours faithfully,

For KONKAN SPECIALITY POLYPRODUCTS PVT LTD.,

Mr. VINOD BHAT

MANGAER-SUPPLY CHAIN"

5. In the case of Shah Nanji's case (supra), the Apex Court has held as under:

1.Leave granted.

2.This appeal calls in question the judgment of the High Court of Judicature at Bombay, Nagpur Bench, rendered on 02.08.2021 in Writ Petition No. 4095of 2019, by which the