Order Date: 4 July 2022

Facts-

• The Petitioner, Gupta Hair Products Pvt. Ltd. is an exporter of human hair. During the export of the goods, while submitting the shipping bills online, the Petitioner has stated “No” for whether the petitioner intends to claim rewards or not, which is a default option. However, the same has been amended subsequently by the certificate issued by the Deputy Commissioner, Office of the Principal Commissioner of Customs dated July 31, 2019, and it has been amended to “Yes”.
• Further, the assessing authority did not allow the Petitioner’s application for MEIS benefit on the ground that in the shipping bill, they have declared “No” concerning their intention to claim the benefit under MEIS, and further, the amendment dated July 31, 2019, having been done manually and not in electronic form.
• Therefore, this writ petition has been filed for a mandamus seeking direction from the Respondent to sanction the benefits under MEIS.

Issue-

• Whether the petitioner can be denied MEIS benefit on account of technical error or lacunae in the electronic system?

Order-

• The Single Bench of Hon’ble High Court observed that due to technical error or lacunae in the electronic system, the Petitioner cannot be deprived of its benefit or incentive under MEIS. Further, the Petitioner cannot be deprived of its rights to avail the benefits under MEIS only on the ground that the subsequent amendment ratifying the earlier inadvertent mistake was done manually and not electronically.
• In the case on hand also, a clear intention was revealed in the shipping bill submitted by the petitioner they then intend to claim the benefits/incentive under Merchandise Export from India Scheme (MEIS) and further, the petitioner having got the inadvertent mistake made in the shipping bill, amended by an order dated 31.07.2019 passed by the Deputy Commissioner, Office of the Principal Commissioner of Customs, the respondents ought to have processed the petitioner's shipping bill and ought to have granted the benefits to the petitioner under Merchandise Export from India Scheme (MEIS).
• Furthermore, the Court directed the respondents to consider the Petitioner’s representation, seeking to get the benefit under MEIS for the shipping bill and pass orders in favor of the Petitioner as observed by the Court within a period of six weeks from the date of receipt of a copy of this order.
• The writ petition is disposed off.