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2022 (11) TMI 267 - AT - CustomsWrongful availment of benefit of DEPB - product manufactured and exported by the appellant falls under Sr.No.1 of group code no.66 under the description of Fish & Fish Products including frozen meat or not - recovery under proviso to section 28(1) of the Customs Act, 1962 along with interest and penalty - HELD THAT:- Earlier this matter was remanded by this tribunal to pass a denovo order after consideration of DGFT’s clarification vide letter dated 09.01.2009. The adjudicating authority though considered the said letter dated 09.01.2009 but the same was discarded on the ground that the decision by the DEPB Committee earlier will prevail. In view of the change of circumstances by way of clarification issued by the DGFT and withdrawal of the show cause notice, there was no scope for adjudicating authority to deviate from the decision taken by the DGFT to classify the goods under DEPB Entry at Sr.No.2/66 therefore, the adjudicating authority has no authority to sit over the policy decision taken by the DGFT. The clarification given by the DGFT will prevail over the allegation made by the Customs Department - the entire adjudication order passed discarding the decision taken by the DGFT cannot be sustained. Appeal allowed.
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