MESSRS GOKUL OVERSEAS Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition under article 226 of the Constitution of India, the petitioner seeks a direction to the respondents to forthwith allow the benefits under the Merchandise Exports From India Scheme (MEIS) by the petitioner under five different applications (Annexure-G collectively) and to accept the amendment in shipping bills with a declaration made by letter dated 22.06.2017 (Annexure-J to the petition). The petitioner also prays that the letter dated 11.02.2019 (Annexure-AC to the petition) whereby the request of the petitioner for acceptance of shipping bill for MEIS has been turned down, be quashed and set aside.

(2.) The facts as appearing in the memorandum of petition are that the petitioner is a partnership firm situated at Kandla Special Economic Zone (KSEZ) and is duly registered with the Service Tax Department. The petitioner firm is inter alia engaged in the manufacturing of derivatives of Castor Oils and clears its final product to export and is also a certified Three Star Export House.

(3.) The Government of India introduced the Merchandise Exports From India Scheme (hereinafter referred to as "the MEIS") through the Foreign Trade Policy (FTP) 2015-2020 with effect from 01.04.2015. It seeks to promote export of notified goods manufactured/produced in India. The MEIS is a major export promotion scheme implemented by the Ministry of Commerce and Industry. Earlier, there were five different kinds of duty scrips with varying conditions attached to their use. Now, all these schemes have been merged into a single scheme, namely the MEIS.