Custom
TRT-2025-
New Delhi High Court
Date:-10-05-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 10 May 2023
Parties: M/s RK ArgoExport Private Limited Vs Union of India & Ors
Facts –
- The Petitioner, M/s RK ArgoExport Private Limited, has denied the benefit of Merchandise Exports from India Scheme (MEIS), 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.
Issue –
- Whether the petitioner is entitled to benefit of MEIS?
Order –
- The Divisional Bench of Hon’ble High Court held that the respondents shall follow the methodology as set out in the advisory dated 11.04.2023 issued by the Directorate General of Foreign Trade on Transmission of Shipping Bills from systems’ backend to DGFT for MEIS benefits in certain cases and process the petitioner’s request for benefits under the MEIS.
- The petition is allowed.
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