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2005 (6) TMI 158 - CESTAT, MUMBAIConfiscation of goods - Penalty - EXIM - DEPB credit - Jurisdiction of Customs authorities - HELD THAT:- As regards the orders on DEPB reversals and restrictions as ordered, the reliance of the ld. Advocate on the decision of Kobian ECS India Pvt. Ltd. 2003 (9) TMI 378 - CESTAT, MUMBAI] is well founded, wherein it has been held that decisions on eligibility for and jurisdiction of Customs Authority were not competent to sit over decision of DGFT to grant DEPB credit determined. The credits, if required, on material obtained, could be altered by DGFT & the matter could be reported to them for that purpose. The order of the Commissioner of Customs in this regard cannot be upheld. Following that decision of the Tribunal, the confiscation & penalty under Sections 113(d) & 114 of the Customs Act, 1962 also not upheld. We are reinforced in our finding that Customs Authority havePolyfils no jurisdiction over the DEPB quantum & eligibility to credit per se by the decision of the Mumbai High Court in the case of Pradeep Polyfils v. CC,[2004 (1) TMI 93 - BOMBAY HIGH COURT]. Following the same, the orders on DEPB as made cannot be upheld. In view following findings herein, the order are to be set aside & appeal allowed.
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