Page 167 - ELT_15th July 2020_Vol 373_Part 2

2020 ] COMMISSIONER OF CUSTOMS, COCHIN v. MANGALATH CASHEWS 149

2020 (373) E.L.T. 149 (Ker.)
IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.K. Abdul Rehim and T.V. Anilkumar, JJ.
COMMISSIONER OF CUSTOMS, COCHIN
Versus
MANGALATH CASHEWS
W.A. Nos. 97 & 118 of 2020, decided on 4-3-2020
1
Merchandise Exports from India Scheme (MEIS) - Entitlement to - As-
sessee while claiming benefit of MEIS, indicating intention to claim reward
under MEIS in specific box provided for same in software that provided for
uploading details to web portal of Central Government but omitted to check
box, to show intention to claim reward in respect of export consignment, stat-
ing “Yes” - System recorded default setting, which indicated “No” - Inadvert-
ent mistake by assessee - Denial of claim for export benefit not to be done in
mechanical manner merely because of a technical lapse on exporter’s part in
not checking a particular box in web portal, more so when there was sufficient
indication from other details entered therein that pointed out to exporter’s in-
tention to claim rewards - In the matter of condoning such an omission, there
cannot be a discrimination between exporters who made the claim within six
months and those who have raised the claim after six months of introduction
of the Scheme - Order of Single Judge upheld - Foreign Trade Policy, 2015-20.
[para 4]
Appeal dismissed
REPRESENTED BY : Shri P.R. Sreejith, SC, for the Appellant.
Ms. Dayasindhu Shreehari N.S., CGS, S/Shri V.
Abraham Markos, Abraham Jospeph Markos, Isaac
Thomas, Alexander Joseph Markos and Sharad Joseph
Kodanthara, Advocates, for the Respondent.
[Judgment per : C.K. Abdul Rehim, J.]. - The respondents 1 and 2 in the
respective writ petitions are challenging a common judgment of the Single Judge,
dated 13th November, 2019 in W.P. (C) Nos. 25339 & 27126 of 2019 [2020 (371)
E.L.T. 241 (Ker.)]. The respondent in these appeals are the writ petitioners and
other respondents in the writ petitions.
2. Denial of a claim for export benefit under the Merchandise Exports
from India Scheme (MEIS) envisaged under the Foreign Trade Policy, 2015-20,
was under challenge in these writ petitions. The reason for denial of the claim
was that, the writ petitioners have omitted to check the Box stating ‘Yes’, indicat-
ing their intention to avail reward under the Scheme, in the specific Box provid-
ed in the software intended for uploading details to the web portal of the Central
Government. The Learned Single Judge found that, the default setting in the
software indicate ‘No’, and it is only due to an inadvertent mistake on the part of
the writ petitioners that the box stating ‘Yes’ was omitted to be checked. But it
was noticed that, in the column meant for description of the goods, the writ peti-
tioners had clearly indicated their intention to avail the benefit of MEIS. The
________________________________________________________________________
1 On Appeal from 2020 (371) E.L.T. 241 (Ker.).
EXCISE LAW TIMES  15th July 2020  167