Mandamus - The Legal Chamber

Supreme Court Says Export Incentives Can’t Be Rejected on Technicalities :Substance Over Form

19Sep

By The Legal ChamberNo Comments

Supreme Court

Supreme Court Says Export Incentives Can’t Be Rejected on Technicalities :Substance Over Form

The Supreme Court held that an inadvertent procedural error in shipping bills, duly corrected under Section 149 of the Customs Act, cannot extinguish an exporter's substantive right to claim benefits under the MEIS scheme. The Court emphasized that beneficial export promotion policies must be construed liberally, and administrative rigidity cannot override statutory entitlements. Facts Of The Case: The appellant, an exporter of corn starch, filed 54 shipping bills electronically through a customs broker for exports made between July and October 2017. The broker inadvertently failed to change the default declaration for claiming incentives under the Merchandise Exports from India Scheme (MEIS) from “No” to “Yes”. This clerical error prevented the automatic transmission of the bill...

Supreme Court Slams “Ad-hocism”: Orders Regularization of Employees After 30+ Years of Service

This Supreme Court judgment reaffirms that the State, as a constitutional employer, cannot deny regularization of perennial work performed by long-serving ad hoc employees. Arbitrary refusals to sanction posts based on financial constraints violate Articles 14, 16, and 21. The Court mandated the creation of supernumerary posts for regularization, emphasizing that outsourcing cannot justify exploitation or circumvent the duty to provide fair and secure employment. Facts Of The Case: The appellants were engaged as daily wage employees (Class-III Driver and Class-IV Peons/Attendants) by the U.P. Higher Education Services Commission between 1989 and 1992. They performed regular, perennial duties essential to the Commission's functioning. In 1991, the Commission itself resolved to create four...

Supreme Court’s Mandate: New Public Notice for Nagaland Village Recognition

The Supreme Court, exercising judicial review over executive decisions, set aside the High Court's directive for village recognition in Nagaland. The Court emphasized adherence to customary laws and specific Office Memorandums requiring "No Objection Certificates" from ancestral villages. It remanded the matter for comprehensive consideration of objections, including those from the appellant, affirming that inter-district boundary disputes are irrelevant to village recognition. Facts Of The Case: This Supreme Court judgment stems from a dispute concerning the recognition of Kakiho Village in Nagaland. The core of the matter involved the application of existing government Office Memorandums (O.M.'s) dated March 22, 1996, and October 1, 2005, which outline criteria for village recognition...