Home Case Index All Cases Customs Customs + CGOVT Customs - 2013 (11) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 497 - CGOVT - CustomsFixation of brand rate of drawback - Contravention of the proviso (ii) of Rule 3 of the Customs & Central Excise Duties Drawback Rules, 1995 read with Circular No. 3/99, dated 3-2-1999 and Circular No. 41/2005-Cus., dated 8-10-2005 - Held that:- Applicant has admitted that proviso (ii) of Rule 3 of Drawback Rules, 1995, and C.B.E. & C. Circular 3/99-Cus., dated 3-2-1999 do not allow the duty drawback when customs duty is paid through debit of DEPB scrip. However, he claimed that Circular No. 3/99-Cus. amended vide Circular No. 41/2005-Cus., dated 28-10-2005 to the extent that additional customs duty paid through debit of DEPB scrip shall also be allowed to be considered for fixation of drawback brand rate, and therefore on same analogy the debit of customs duty from DEPB should also be allowed to be considered for fixation of Brand rate. In this regard, Government notes that Circular No. 41/2005-Cus., dated 28-1-2005 allow only additional customs duty paid through DEPB to be considered for fixation of brand rate. So, the contention of applicant to also allow payment of customs duty through DEPB for allowing duty drawback is not legally tenable - Revision denied.
|