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2018 (3) TMI 203 - AT - CustomsDEPB Benefit - denial of benefit on the ground that the goods were actually "Cart/Trolley Axle without hubs" classifiable under 87169090 - Held that: - the CBEC has clarified in its instructions dated 03.06.1997 that the role of customs authorities in the matters relating to DEPB Scheme would be confined to verification of correctness of exporter declaration regarding quantity, description and FOB value of the export products. It would be for the licensing authorities granting credit to ensure that the credit is permitted by them at the correct rate as notified by DGFT. Admittedly, no such reference has been made by the lower authorities and they have straightway gone ahead and the adjudicated the matters relating to classification of the Rear Axle Shaft. The matters are remanded back to the adjudicating authority, who is directed to refer the matters with all the material including Chartered Engineer Certificate to the office of DGFT - appeal allowed by way of remand.
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