The Bombay High Court has held that Merchandise Export from India Scheme (MEIS) benefit cannot be granted merely on the basis of pleadings which are prima facie insufficient.
The petitioner, Ashwini Ashish Dighe has challenged the order passed by the Respondent, the Director General of Foreign Trade by which the Petitioner’s applications for issuance of Duty Credit Scrips under the Merchandise Export from India Scheme have been rejected. Petitioner has further prayed for considering the Petitioner’s case for seeking Duty Credit Scrips under the MEIS in accordance with law.
The Petitioner made an application to the Joint Director General of Foreign Trade – for issuance of Duty Credit Scrip under MEIS as envisaged under the FTP 2015-20 in respect of some of the export goods which were delivered to the Overseas Buyer through the FTWZ and were subsequently exported.
The division bench headed by the Chief Justice Dipankar Dutta and Justice Milind N.Jadhav noted that since it is the Petitioner’s case that it has received consideration in foreign exchange from its overseas buyer against the export goods and is eligible for MEIS benefit, the Petitioner is given one more final opportunity to approach the Respondents by filing a fresh application for seeking MEIS benefit along with the entire documentary evidence pertaining to the Petitioner’s transaction with Technocraft Engineering LLC, that is the Petitioner’s purported overseas buyer, located in Dubai, UAE, along with Bills of Receipt; Bills of Export of Goods; Export Invoices; Authorization/Transaction with the Overseas Buyer to deliver the goods to the FTWZ unit; Statements of Bank Realization (BRC) evidencing the receipt of monies in US Dollars in the Petitioner’s bank account in India; Confirmation that the FTWZ unit has neither claimed nor been granted benefit under MEIS in regard to the instant transaction; Shipping Bills; Purchase Orders; and, Tax Invoices.
“Petitioner shall make the application within two weeks from the uploading of the copy of this judgement and order. In the event such an application is made, the same shall be considered strictly in accordance with law by the Competent Authority / Respondents by according an opportunity of personal hearing to the Petitioner and a speaking order shall be passed,” the court said.
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