LexM/S SHAH NANJI NAGSI EXPORTS PVT. LTD. versus UNION OF INDIA AND ORS.
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[2025] 8 S.C.R. 2394 : 2025 INSC 1032 M/s Shah Nanji Nagsi Exports Pvt. Ltd. v. Union of India and Ors. (Civil Appeal No. 10897 of 2025) 19 August 2025 [Aravind Kumar and N.V. Anjaria, JJ.] Issue for Consideration Issue arose whether an inadvertent error in the shipping bills, which was permitted to be corrected u/s.149 of the Customs Act, 1962 can defeat appellant-exporter’s claim under the MEIS-Merchandise Exports from India Scheme. Headnotes† Customs Act, 1962 – s.149 – Amendment of documents – Inadvertent error in the shipping bills, which was permitted to be corrected u/s.149, if can defeat appellant-exporter’s claim under the MEIS-Merchandise Exports from India Scheme: Held: Once exports are genuine and fall within the notified category, inadvertent mistakes of procedure cannot be treated as fatal, especially where they are corrected under statutory authority – Beneficial schemes must be construed liberally and that procedural lapses, once rectified, cannot be allowed to defeat substantive rights – Scheme under the Foreign Trade Policy is a beneficial one, intended to reward exporters – Rejection by the Policy Relaxation Committee, bereft of reasons and passed without hearing, falls foul of the principles of natural justice – High Court’s view that the appellant-exporter may proceed against the customs broker fails to address the statutory entitlement which accrues to the exporter under the scheme – Administrative technology must aid, not obstruct, the implementation of the law – Judgment of the High Court set aside – Rejection by the Policy Relaxation Committee is quashed – Respondents directed to process the appellant’s claim for MEIS benefit on the basis of the amended shipping bills and to pass appropriate orders in accordance with law – Union of India to take appropriate measures, to ensure that genuine exporters are not driven to needless litigation on account of inadvertent procedural lapses which have been rectified in accordance with law. [Paras 13-16] [2025] 8 S.C.R. 2395 M/s Shah Nanji Nagsi Exports Pvt. Ltd. v. Union of India and Ors. Case Law Cited Portescap India Private Limited v. Union of India & Others, 2021 SCC OnLine Bom 285; Technocraft Industries (India) Limited v. Union of India and Others, 2023 SCC OnLine Bom 280; Larsen and Toubro Limited v. Union of India and Others, 2024 SCC OnLine Bom 3565 – approved. List of Acts Customs Act, 1962. List of Keywords Inadvertent error in the shipping bills; Exporter’s claim; Merchandise Exports from India Scheme; Beneficial schemes; Procedural lapses; Principles of natural justice; Customs broker; Administrative technology; Policy Relaxation Committee; Directorate General of Foreign Trade; Central Board of Indirect Taxes and Customs; Technological adjustments. Case Arising From CIVIL APPELLATE JURISDICTION: Civil Appeal No. 10897 of 2025 From the Judgment and Order dated 02.08.2021 of the High Court of Judicature at Bombay at Nagpur in WP No.4095 of 2019 Appearances for Parties Advs. for the Appellant: Gagan Sanghi, Mrs. Farah Hashmi, Rameshwar Prasad Goyal. Advs. for the Respondents: S Dwarakanath, A.S.G., Raj Bahadur Yadav, Gurmeet Singh Makker, Rohit Khare, Digvijay Dam, Navanjay Mahapatra, Ishaan Sharma, Raghav Sharma, Rajat Vaishnaw, Abhyudey Kabra. Judgment / Order of the Supreme Court Order 1. Leave granted. 2. This appeal calls in question the judgment of the High Court of Judicature at Bombay, Nagpur Bench, rendered on 02.08.2021 in 2396 [2025] 8 S.C.R. Supreme Court Reports Writ Petition No. 4095 of 2019, by which the writ petition instituted by the appellant was dismissed. The High Court took the view that the error which had crept in while filing of shipping bills was attributable to the customs broker, and that the appellant, if so advised, could pursue his remedies against the broker but no relief could be granted in exercise of writ jurisdiction. 3. The facts are largely undisputed. The appellant is a private company engaged in the export of corn starch. During the period between 22.07.2017 to 05.10.2017, the appellant effected 54 (fifty-four) shipping bills under Serial No. 467 of Appendix 3B to the Foreign Trade Policy (FTP) 2015–20 and was eligible for incentive under the Merchandise Exports from India Scheme (hereinafter referred to as “MEIS”) contained in Chapter 3 of the Policy. 4. For each of these consignments, shipping bills were filed electronically on the ICEGATE pl
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