Relief to JSW Steel Limited: Delhi High Court Grants MEIS Benefits Despite Procedural Errors in Shipping Bill [Read Order]

The High Court of Delhi has delivered a verdict favoring JSW Steel Limited, granting them access to benefits under the Merchandise Exports from India Scheme ( MEIS ), despite procedural errors in the details provided in their shipping bills. The court’s decision was based on precedents and directives for manual intervention for rectification. The petitioner, JSW Steel Limited, represented by Mr. Kumar Visalaksh and Mr. Udit Jain, had filed a petition seeking relief in the form of MEIS benefits, citing discrepancies in the processing of their applications by the relevant authorities. The petitioner challenged various orders issued by the authorities, including the denial of MEIS benefits due to errors in marking the reward column in the shipping bills. The respondent revenue, including Union of India and others, represented by Mr. Kirtiman Singh, along with a team of advocates, Mr. Kirtiman Singh, Mr. Waize Ali Noor, Mr. Varun Rajawat, Ms. Shreya V. Mehra, Mr. Kartik Baijal, Mr. Varun Pratap Singh, Mr. Harpreet Singh, Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, contested the petition. They argued against JSW Steel Limited's petition, contesting the granting of MEIS benefits. Despite procedural errors, they contended that strict adherence to guidelines was necessary, opposing manual intervention for rectification of shipping bill details. It was also contented that procedural errors in the shipping bill details warranted denial of MEIS benefits. The court cited several key judgments and directives issued by the judiciary and relevant authorities. Citing the case of M/s RK Agroexport Pvt. Ltd vs. Union of India and Ors. and Hindalco Industries Limited vs. Union of India and Ors., the court emphasised the importance of rectifying procedural errors, particularly those arising from inadvertent mistakes made by exporters. The bench also drew attention to the precedent set by the case of Jubilant Biosys Limited vs. Directorate General of Foreign Trade and Ors., wherein manual intervention for rectification of shipping bill details was deemed necessary. The court noted that in exceptional cases, such as those involving errors in marking the reward column, manual amendments were permissible to ensure fair treatment for exporters. Additionally, the court highlighted an advisory issued by the Directorate General of Foreign Trade, emphasising the need for manual intervention in cases of post-EGM amendment of shipping bills. This directive stressed the importance of ensuring that exporters facing procedural errors are not unduly deprived of MEIS benefits due to technicalities. In light of these precedents and directives, the court directed the authorities to facilitate manual intervention for the rectification of shipping bill details submitted by JSW Steel Limited, paving the way for the company to avail MEIS benefits, despite the procedural errors encountered, thus upholding the principles of fairness and justice in trade regulations. In result, the single bench of Mr. Justice Subramonium Prasad, allowed the Writ Petition, granting relief to JSW Steel Limited, allowing access to MEIS benefits despite procedural errors in shipping bill details. Relying on precedents and directives for manual intervention, the judgment emphasised fair treatment for exporters, directing authorities to rectify the errors and ensure equitable access to benefits. The Petitioner will now be able to take the benefit of MEIS and the expiry of the last date will not come in the way of the Petitioner. The respondents are directed to consider the case of the petitioner in accordance with the law laid down by the Court. Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

Relief to JSW Steel Limited: Delhi High Court Grants MEIS Benefits Despite Procedural Errors in Shipping Bill [Read Order]

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Topics