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2011 (4) TMI 546 - HC - CustomsDEPB Scheme - Not to reduce the credit - Al though the Customs have permitted the exports of the impugned products, a doubt arose as to the proper use of preservatives/chemicals as per SION - The DRI conducted investigations and issued show cause notices. The show cause notices were sent to the DGFT authorities - The DGFT, have passed orders dropping the cases - In other words, DGFT have decided not to reduce the credit given to the assessee - Once the cases against the assesses are dropped by the Competent Authority, there is no basis for the Customs Authorities to demand any duty under Section 28 of the Customs Act, 1962 and also interpretation of Notification No. 34/1997 of the Customs is involved. Appeal to High court - Maintainability - whether the revenue was justified in demanding the duty - disputes relate to rate of duty - The said question falls squarely within the exception carved out in Section 130 of the Customs Act - Hence, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court.
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