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2013 (10) TMI 727 - AT - CustomsDenial of DPEB benefit – Waiver of Pre-deposit – export of frozen / fresh chilled meat - certain certificates duly signed by the Doctors were found in the appellants factory at the time of their search and it is also a matter of record that Veterinary Doctor available in the Country were not sufficient to carry on said ante mortem and post mortem investigation. - Held that:- Without going into the other factual and legal aspects are of the prima facie view that Customs authorities cannot demand duty from the exporters on any irregularity noticed by them and they should necessarily refer the matter to DGFT authorities for cancellation of such licence - law was amended in the 2012 Budget and a new section 28 AAA was introduced - The section is to the effect that where instrument (defined in the Explanation) stand obtained by an exporters by means of collusion, wilful misstatement, suppression of facts etc., and such instruments are issued by the DGFT, duty can be demanded from the person who obtained such instruments by fraud and mis-representation - explanation to the section may clarify that said section would be applicable to the use of such instruments after the date of ascent of the President - it is clear that to undo the effect precedent decision of the Tribunal, section 28AAA stands introduced in the Act but the same is only applicable prospectively and not retrospectively - appellant is entitled to unconditional stay – Stay granted.
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