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2017 (3) TMI 1631 - CESTAT MUMBAIDEPB claim - denial on the ground that the article consisting of Steering and Shaft is a composite article and there is no entry under the DEPB scheme for the shaft and therefore, in terms of para 11 of the General Instructions for the DEPB rates, the DEPB claim has been denied - Held that: - in terms of clause 11 of the General Instructions for the DEPB rates, the appellants are entitled to the lower of the two rates of DEPB. There is no mention of any Entry against which drawback has claimed in the export documents. In these circumstances, the show cause notice could not have given any specific reason for denial of drawback since the claim itself was vague - drawback rightly denied. Penalty on M/s. Kinetic Engineering Ltd. on account of claiming inappropriate DEPB - Held that: - claim of DEPB is not totally inappropriate and the appellants are entitled to lower of the two rates. In these circumstances, penalty of ₹ 2 lakhs is excessive and the same is reduced to ₹ 20,000/- only. Penalty of ₹ 10,000/- has been imposed on other appellant in respect of same DEPB claim. I find that the same is excessive and the same is reduced to ₹ 5,000/- only. Appeal allowed in part.
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