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The Commissioner Of Customs v. M/s N. C. John And Sons Pvt. Ltd

The Commissioner Of Customs v. M/s N. C. John And Sons Pvt. Ltd

(Supreme Court Of India)

Petition(s) for Special Leave to Appeal (C) No(s). 5334/2022 | 04-04-2022

1. In the facts and circumstances of the present case, more particularly, when right from the very beginning the respondent had declared the intention to claim the rewards under the MEIS (Merchandise Export from India Scheme) and it was found that there was an inadvertent mistake in checking the column 'N' instead of 'Y', we see no reason to interfere with the impugned judgment and order passed by the High Court.

2. As such, we are in complete agreement with the view taken by the High Court.

3. No interference of this Court is called for.

4. The special leave petition stands dismissed.

5. Pending applications, if any, stand disposed of.

Advocate List

  • Mr. N. Venkatraman, Ld. ASG Mr. Mukesh Kumar Maroria, AOR Mr. Praneet Pranav, Adv. Mr. Raghvendra P. Shankar, Adv. Ms. Rukhmini Bobde, Adv. Ms. Priyanka Das, Adv.

  • None.

Bench
  • HON'BLE MR. JUSTICE M.R. SHAH
  • HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Eq Citations
  • 2022 (380) ELT 241 (SC)
  • LQ/SC/2022/1819
Head Note

accordingly Customs — Drawback — Merchandise Export from India Scheme (MEIS) — Inadvertent mistake in checking column 39N instead of 39Y — When respondent had declared intention to claim rewards under MEIS scheme — Held, no interference called for (Para 1)