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Informist, Friday, Feb. 20, 2026

 

NEW DELHI – In a relief to JSW Steel Ltd., the Delhi High Court allowed the company to file manual shipping bills for exports to Nepal instead of the prescribed electronic system to claim benefits under the Merchandise Export from India Scheme. The customs department should consider the company's claims on merits, the court said.

 

Since JSW Steel was diligently pursuing the case, the fact that the last date for claiming benefits under the scheme had expired should not prevent the company from filing its claims, the court said. JSW Steel's claim should not be rejected solely on the ground of non-submission of the application through the online process, the court added.

 

Citing various judgments, the high court said JSW Steel was entitled to have its case considered for benefits under the scheme. In various cases, the courts have allowed the transmission of manual bills instead of online bills, it said.

 

The case has its genesis in JSW Steel submitting manually filed non-electronic data interchange bills to the customs department for claiming benefits under the scheme. Despite exports of goods to Nepal being permitted on the strength of these manual bills, JSW Steel was unable to file an online application to claim the benefit under the scheme in the Directorate General of Foreign Trade's e-Com portal, the company said. The online application can only be completed when the electronic bank realisation certificate details were also filled, which were not issued by the authority on the grounds that the bills were manual.

 

JSW Steel argued that the courts have earlier held that, where exports were allowed on valid bills, procedural formalities such as registration under the electronic data interchange system or issuance of an electronic bank realisation certificate cannot be used to deny the statutory benefits under schemes like the Merchandise Export from India. 

 

Friday, JSW Steel's shares ended 0.6% higher at INR 1,235.80 on the National Stock Exchange.  End

 

Reported by Surya Tripathi

Edited by Saji George Titus

 

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