Page 128 - ELT_1st June 2020_VOL 372_Part 5th

662 EXCISE LAW TIMES [ Vol. 372

ground that when the system was done manually, the corrections can be made in
view of the enabling provision in Section 149 of the Customs Act, but in view of
prevailing E.D.I. system, the corrections cannot be done and hence, the petitioner
cannot suffer for an inadvertent mistake committed by him.
6. The decisions referred to by the Learned Counsel for the petitioner
are as follows :
(a) an order of the Learned Single Judge in the Madurai Bench of this
Court in the case of Pasha International v. Commissioner of Customs,
Tuticorin reported in 2019 (365) E.L.T. 669 (Mad.)
(b) an order of the Learned Single Judge of this Court in the case of
Global Calcium Private Limited v. The Assistant Commissioner of Cus-
toms (EDC) reported in 2019 (6) TMI 811 = 2019 (370) E.L.T. 176
(Mad.).
7. In the case on hand also, it is the case of the petitioner that only due
to inadvertence, ‘Yes’ was not mentioned in the online platform while filing the
shipping bills and the only reason for rejection of the petitioner’s application is
that no cogent reasons have been given by him for not mentioning ‘Yes’, while
filing the shipping bills in the online platform. In view of the identical facts, this
Court is of the considered view that the decisions relied upon by the Learned
Counsel for the petitioner are squarely applicable to the facts of the instant case
also.
8. However, since the details of the shipping bills filed by the petitioner
have not been disclosed in the affidavit filed in support of this writ petition, it is
made clear that the petitioner will have to satisfy the respondents with regard to
the genuineness of the 44 shipping bills to enable them to claim the incentive un-
der the Merchandise Exports from India Scheme.
9. For the foregoing reasons, the following orders are passed :
(a) the impugned decision made against the petitioner on 31-5-2017 by
the sixth respondent during their meeting held on the same date in
respect of 44 shipping bills covered by the files (i) 04/21/090/
00733/AM16, (ii) 04/21/090/00747/AM16 and (iii) 04/21/090/
80074/AM17 of the fifth respondent is hereby quashed.
(b) the third and fourth respondents are directed to issue no objection
certificate to the fifth respondent within a period of three weeks
from the date of receipt of a copy of this Order, to enable the peti-
tioner to claim benefits under Merchandise Exports from India
Scheme from DGFT, subject to the satisfaction of the third and
fourth respondents with regard to the genuineness of the 44 ship-
ping bills submitted by the petitioner.
(c) On receipt of the No Objection Certificate from the third respond-
ent, the fifth respondent shall act upon the said no objection certifi-
cate and pass incentive orders in favour of the petitioner within a
period of three weeks thereafter.
10. With the aforesaid directions, this writ petition is disposed of. No
costs. Consequently, connected miscellaneous petition is closed.

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