Purchase Order No
& Date","N a m e of the
Intermediate",Rate USD,Quantity,
621036 dated 23-12-
2104","Fluoro Erythronolide
A-11,12- Carbamate",4000/kg,161 kgs,"6,44,000/-
621117 dated 17-3-
2015","O x o Erythronolide
A,11,12- Carbamate",2850/kg,8500 kgs,"2,42,25,000
Thus export means taking goods out of India by land, sea or air. Admittedly, the petitioner supplied goods to M/s Wockhardt Ltd (100% EOU) located",,,,
at Ankaleshwar, Gujarat. Though the purchase order was by a foreign buyer and the amount was paid in American Dollars, the destination point of",,,,
supply was at Ankaleshwar, Gujarat which is in India.",,,,
7. As per para 3.01 (b) of the Handbook of the Procedures, 2015-20, to claim the benefit under MEIS, an online application was mandated. It reads as",,,,
under:,,,,
“3.01 Merchandise Exports From India Scheme (MEIS),,,,
(b) An application for claiming rewards under MEIS on exports (other than Export of goods through courier or foreign post offices using e-,,,,
Commerce), shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF 3A. The relevant",,,,
shipping bills and e BRC shall be linked with the on line application.â€,,,,
As seen from the above procedure prescribed, the petitioner has to file an online application linking shipping bill and Electronic Bank Realization",,,,
Certificate (EBRC). The petitioner had not enclosed any shipping bill as no export was made outside India. The petitioner had not made any export of,,,,
notified goods to the notified markets as listed in Appendix 3B.,,,,
8. The impugned order dated 1-2-2019 stated that application filed online only would be considered for grant of scrips under MEIS and no manual,,,,
applications would be considered under any circumstances. It was also stated that the supplies made by the petitioner would fall under “deemed,,,,
exports†under ineligible category as per para 3.06 (iv) of Foreign Trade Policy, FTP, 2015-20 and that MEIS was only granted on physical exports",,,,
and not on deemed exports against local supplies, hence rejected the application of the petitioner.",,,,
3.06 lists the categories of exports which were ineligible under MEIS. Sub-clauses (iv) and (v) are only extracted as they were only referred:,,,,
(iv) Exports through trans-shipment, meaning thereby exports that are originating in third country but trans shipped through India;",,,,
(v) Deemed Exports;,,,,
9. Though, the impugned order refers to para 3.06 (iv), the deemed exports fall under sub-clause (v) which was specifically stated by the respondents",,,,
in their letter dated 1-2-2019. Deemed exports was defined under Chapter 7 of Foreign Trade Policy. 7.01 defines it as:,,,,
Deemed Exports"" refer to those transactions in which goods supplied do not leave country, and payment for such supplies is received",,,,
either in Indian rupees or in free foreign exchange. Supply of goods as specified in Paragraph 7.02 below shall be regarded as ""Deemed",,,,
Exports"" provided goods are manufactured in India.â€",,,,
10. The goods are manufactured in India and were also supplied in India at the instance of a foreign buyer. The payment was made in Foreign,,,,
exchange. Thus, the supply of goods by the petitioner fall under deemed export but not export as defined u/s 2(e) of FT (D&R) Act, 1992. The",,,,
petitioner had also not complied the procedure to make an application through online and not enclosed the shipping bills which were required to claim,,,,
the benefits under MEIS. The goods were not even sent to the notified markets as mentioned in Annexure 3B. Hence the petitioner is not entitled for,,,,
the benefit under MEIS and as such the rejection of the application of the petitioner by the respondents is considered justified. This court does not find,,,,
any merit in the contention of the petitioner and as such the petition is liable to be dismissed.,,,,
11. Accordingly, the Writ Petition is dismissed. No order as to costs. Miscellaneous Petitions pending, if any, shall stand closed.",,,,
