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2016 (5) TMI 557 - SC - CustomsEntitlement of benefit under Notification No. 07/2002-2007 dated 05.06.2002 - DEPB benefit in lieu of drawback claimed - Supplies from DTA to SEZ units - Held that:- by reproducing the language of Notification dated 05.06.2002, it uses the expression that the Central Government hereby amends/corrects the Export and Import Policy 2002-2007. Thus it is, clear that insofar as the amendment is concerned, that was made effective by the issuance of this notification. Further, as is clear from the said notification, it was issued in exercise of the powers conferred upon the Central Government by Section 5 of the Act. It is, thus, a statutory notification whereby the EXIM Policy 2002-2007 was amended. With the issuance of such a notification, amendment came into effect from the date of issuance of the notification, i.e., 05.06.2002 and this notification, inter alia, made the exporters who make supplies from DTA to SEZ eligible to claim benefit of DEPB in lieu of drawback for supplies made to SEZ or unit in SEZ. Insofar as the Circular No. 25/2003 dated 01.04.2003 is concerned, it is only administrative in nature. It prescribed the procedure/requirements that were to be fulfilled for claiming the benefit of DEPB in lieu of drawback. By administrative circular, notification dated 05.06.2002 which was passed under Section 5 of the Act, could not be altered as that would amount to amendment of the notification and it was not within the powers of the Customs Authorities to alter the said date. Moreover, this is only a procedural circular which stipulates the conditions/ procedure that had to be followed for claiming the benefit of DEPB. Therefore, the impugned order is set aside and the appellant shall be entitled to the benefit of DEPB benefit in lieu of drawback as claimed by him. - Decided in favour of appellant
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