Amendment Certificate issued u/s 149 Customs Act: Delhi HC directs consideration of MEIS claim application

The Delhi High Court directed customs authorities to consider a Merchandise Exports from India Scheme (MEIS) claim application, despite the issuance of an amendment certificate under Section 149 of the Customs Act. The case involved a dispute over the eligibility of an MEIS claim following an amendment to the shipping bill. The court's decision ensures that exporters are not unfairly denied benefits due to procedural issues and emphasizes the need for a fair and just application of customs laws. This ruling is significant for exporters seeking to maximize the benefits available under various government schemes.