In Brief
An exporter of corn starch claimed incentives under India's Merchandise Exports from India Scheme (MEIS) for 54 consignments. A customs broker's inadvertent error—failing to mark "Yes" for intent to claim reward in shipping bills—prevented electronic processing. The Deputy Commissioner of Customs corrected the error under Customs Act Section 149. Despite this correction, authorities refused to process the claim, stating the system could not manually override original entries. The Policy Relaxation Committee rejected the appeal without reasons or hearing. The Supreme Court allowed the appeal, holding that procedural errors once lawfully corrected cannot defeat genuine statutory entitlements. The Court emphasized that administrative systems must facilitate, not obstruct, beneficial export schemes.
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