(M.R. Shah and B.V. Nagarathna, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 5334/2022, decided on April 4, 2022
Commissioner of Customs __________________________ Petitioner;
v.
N.C. John and Sons Pvt. Ltd. _______________________ Respondent.
(For Admission and I.R. and IA No. 44623/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 5334/2022; CUA No. 5/2020; and IA No. 44623/2022
The Order of the court was delivered by
Order
1. In the facts and circumstances of the present case, more particularly, when right from the very beginning the respondent had declared the intention to claim the rewards under the MEIS (Merchandise Export from India Scheme) and it was found that there was an inadvertent mistake in checking the column ‘N’ instead of ‘Y’, we see no reason to interfere with the impugned judgment and order passed by the High Court.
2. As such, we are in complete agreement with the view taken by the High Court.
3. No interference of this Court is called for.
4. The special leave petition stands dismissed.
5. Pending applications, if any, stand disposed of.
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