ANU CASHEWS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) As both these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment.

(2.) The petitioners are exporters, who seek to avail the benefit of the Merchandise Exports from India Scheme [MEIS] as envisaged under the Foreign Trade Policy, 2015-20. As per paragraph 3.04 of the Foreign Trade Policy, the entitlement under the MEIS Scheme is described as follows: "3.04 Entitlement under MEIS Exports of notified goods/products with ITC (HS) code, to notified markets as listed in Appendix 3B, shall be rewarded under MEIS. Appendix 3B also lists the rate(s) of rewards on various notified products [ITC (HS) code wise]. The basis of calculation of reward would be on realixed FOB value of exports in free foreign exchange, or on FOB value of exports as given in the Shipping Bills in freely convertible foreign currencies, whichever is less, unless otherwise specified."

(3.) The procedure for claiming the benefit of the MEIS Scheme is described in paragraph 3.14 Hand Book of Procedures, which reads as follows: W.P.(C).No.27126/2019 "3.14. Procedure for Declaration of Intent on EDI and Non EDI shipping bills for claiming rewards under MEIS including export of goods through courier or foreign post offices using eCommerce (a) (I) EDI Shipping Bills: Marking/ticking of "Y" (for Yes) in "Reward" column of shipping bills against each item, which is mandatory, would be sufficient to declare intent to claim rewards under the scheme. In case the exporter does not intend to claim the benefit of reward under Chapter 3 of FTP exporter shall tick "N" (for No). Such marking/ticking shall be required even for export shipments under any of the schemes of Chapter 4 (including drawback), Chapter 5 or Chapter 6 of FTP."