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2011 (4) TMI 1192 - CESTAT, DELHIDEPB licence - whether prior to amendment on 27.1.06, the paper exported in reels and rolls also satisfied the description under entry 459B of DEPB schedule? - Commissioner has held that the export have been misdeclared and DEPB scrips have been sought for and obtained fraudulently and imports have been made using invalid DEPB scrips - Held that:- Unable to agree with the findings of the Commissioner in this regard as it is not the case of the department that DEPB scrips are forged ones and not issued by the competent DGFT authorities. It is the case of the department that there was misdeclaration at the time of the export and based on misdeclaration contained in the shipping bills DGFT issued DEPB scrips wrongly. If it was felt so, it would have been appropriate that the customs authorities should have taken steps to get the DEPB scrips cancelled by making reference to the DGFT authorities who issued the scrips. Without taking any such action, to say that the DEPB scrips issued by competent authorities are invalid is not proper and legal. It is also not in dispute that the clarification were sought for by the department also and DGFT have clarified that the exports made by the appellants prior to 27.1.06 were eligible for benefit of DEPB under serial no 459B. In favour of assessee.
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