IN THE HIGH COURT OF DELHI AT NEW DELHI
Subramonium Prasad, J.
Jsw Steel Limited & Anr. - Appellants
Versus
Union of India & Ors. - Respondents
W.P.(C) 3663 of 2021
Decided On : 21-03-2024
MEIS - Writ Petition - Section 149 of Customs Act, 1962 - 10.05.2023, 05.01.2023, 16.12.2022 - The court discussed the provisions of Section 149 of the Customs Act, 1962 and the Merchandise Exports from India Scheme (MEIS) in relation to the inadvertent error in marking 'Y' or 'N' in the reward column of shipping bills. The court relied on previous judgments to allow the writ petition and directed the authorities to consider the petitioner's case for MEIS benefits.
Fact of the Case:
The petitioner sought writs to quash orders denying MEIS benefits due to inadvertent errors in marking 'Y' or 'N' in the reward column of shipping bills.
Finding of the Court:
The court found that the petitioner's case was similar to previous cases where MEIS benefits were granted after considering inadvertent errors. The court allowed the writ petition and directed the authorities to consider the petitioner's case for MEIS benefits.
Issues: Inadvertent errors in marking 'Y' or 'N' in the reward column of shipping bills and denial of MEIS benefits.
Ratio Decidendi: The court relied on previous judgments where MEIS benefits were granted after considering inadvertent errors in marking 'Y' or 'N' in the reward column of shipping bills.
Final Decision: The writ petition was allowed, and the authorities were directed to consider the petitioner's case for MEIS benefits.
JUDGMENT (Oral)
1. Learned Counsel appearing for the Petitioner states that there is a typographical error in the Order dated 14.03.2024 inasmuch as this Court has recorded that the matter is squarely covered by the Judgment of the Apex Court, however, in fact the matter is squarely covered by the Judgments passed by this Court.
2. In view of the aforesaid, the Order dated 14.03.2024 stands corrected accordingly.
3. The Petitioner has approached this Court with the following prayers:
"a. Issue a Writ of Certiorari, or a Writ in the nature of Certiorari, or any other appropriate Writ, order or direction, to call for, examine and quash the orders issued in the PRC Meeting No. 31/AM19 dated 19.02.2019 (Case No. 17 & 18), 15/AM20 dated 13.08.2019 (Case No. 12 & 13), 15/AM21 dated 03.11.2020 & 11.11.2020 (Case No. 9 & 1 0);
b. Issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Writ, order or direction:
(i) directing the Respondent No. 2/3 to accept, consider and process a manual application from the Petitioners in lieu of the online application for MEIS benefits in respect of exports for which the Respondent Nos. 6, 8 and 9 have issued no objection certificates;
(ii) directing the Respondent Nos. 7, 8 and 10 to issue the no objection certificates with respect to the balance shipping bills as filed in their respective jurisdictions, similar to those issued by the Respondent Nos. 6, 8 and 9, and further directing the Respondent No. 2/3 to accept, consider and process a manual application from the Petitioners in lieu of the online application for MEIS benefits in respect of such exports;
(iii) in the alternative, directing the Respondent No. 2/3 and/or the Respondent Nos. 6 to 10 to make necessary technical modifications in the DGFT portal/Customs ICEGATE System, as deemed appropriate, such that the reward column of the subject shipping bills can be amended from `No' to `Yes' and duly reflected for the purposes of filing an online MEIS application;
(iv) in the alternative and if deemed necessary, directing the Respondent No. 4 to re-consider the Petitioners' request to permit filing manual application of MEIS claim on the basis of such no-objection certificates;
c. for such further and other reliefs, as the nature and circumstances of the case may require."
4. Learned Counsel appearing for the Petitioner states that the matter stands settled by the rulings of this Court. He places reliance upon the Judgment dated 10.05.2023 passed by this Court in W.P.(C) 1184/2021 in the case of "M/s RK Agroexport Pvt. Ltd. vs. Union of India and Ors." wherein the Division Bench of this Court disposed of the writ petition by observing as under:
"4. The petitioner has filed the present petition impugning an order dated 10.10.2019, passed by respondent No. 3 and an order dated 22.11.2019, passed by respondent No. 5 (hereafter `impugned orders').
5. In terms of the impugned orders, the petitioner has been denied the benefit of Merchandise Exports from India Scheme (hereafter `MEIS') in respect of certain Shipping Bills (13 in number) as contemplated under the Foreign Trade Policy, 2015- 2020. The petitioner has been denied the said benefit for the reasons that the petitioner had checked the box `N' (for No) instead of `Y' (for Yes) in the reward column pertaining to MEIS. The petitioner claims that the same is an inadvertent error. The petitioner had sought to correct the said mistake, however, the same was not permitted.
6. Mr. Asheesh Jain, learned counsel appearing for the respondents, submits that the controversy involved in the present petition is covered by the decision of a coordinate Bench of this Court in Jubilant Biosys Limited v Directorate General of Foreign Trade and Others, W.P.(C) 14754/2022. Pursuant to the orders passed in the said petition, a committee of officers was constituted to consider whether the benefit of MEIS could be extended to the petitioner in that case. The said committee took a lenient view and th
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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 lapses in declaring intent on shipping bills do not negate eligibility for MEIS benefits when substantive conditions are satisfied.
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.
The judgment emphasizes the mandatory requirements under the MEIS scheme and the need for correction of shipping bills by the Customs Department before seeking relief from the DGFT.
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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