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2011 (1) TMI 364 - AT - CustomsDisallowance - DEPB benefit - Confiscation - Notification No. 34/97-Cus., dated 7-4-1997 - The goods having been eligible and entitled to DEPB benefit, DGFT as final authority granted appropriate credit to the appellant and such credits were found to be genuine in the hands of transferees thereof - There was no evidence on record to show that at any time Revenue has collected any sample of the goods exported by the appellants except the sample sent for opinion of DGFT relied upon by the Appellant - In absence of any evidence from any of the tractor manufacturers or the sample tested in any laboratory recognised by law, opinion of the DGFT authorities is not liable to be vitiated and Revenue did not challenge opinion of DGFT upon receipt of the same - Appeal is allowed
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