Delhi High Court also accepts challenge to reduction of MEIS benefit
We apprised you that the Central Government vide Notification No. 30/2015-20 dated September 1, 2020 (‘Notification’) restricted Merchandise Exports from India Scheme (‘MEIS’) benefit for exports made between September to December 2020 (‘relevant period’) to Rs. 2 crore per Importer Exporter Code (‘IEC’). This amendment was challenged before the Gujarat High Court in the case of Man Industries (India) Limited v. UOI, SCA No. 15716 of 2020 which is pending final adjudication.
Recently, this amendment has also been challenged before the Delhi High Court in the case of JCB India Limited v. UOI, Writ Petition (Civil) No. 12627 of 2021. The Court accepted this challenge and issued notice to the Central Government. The matter will be listed for further hearing in due course.
NITYA Comments: It is notable that last date for filing of MEIS application for relevant period is December 31, 2021. All exporters are advised to file claim as per Notification before this date. As final outcome of this case is expected to take some time, exporters may consider approaching the High Court to keep their claim alive.