Customs DutyArticle·26 September 2026

Calcutta HC says Procedural Error Cannot Defeat Genuine MEIS Entitlement

By J the App

Executive Summary

The exporter had inadvertently declared “N” instead of “Y” in the Reward column of 17 EDI shipping bills. Following the Supreme Court’s decision in Shah Nanji Nagsi Exports, the High Court directed Customs to amend the shipping bills in EDI and transmit the corrected records to DGFT for MEIS implementation.

Domain | IDT | Customs

The Position

A genuine exporter should not...

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