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2017 (1) TMI 1016 - AT - CustomsDenial of DEPB credit - the condition for entitlement of credit on export of fish and fish products, was subject to observation of prescribed standard input output norms in the usage of preservatives and chemicals in exported goods - appellant had used less quantity of preservative in the exported goods not adhering to the standard, input output norms hence DEPB credit claim seems to be incorrect. Held that: - the statement of General Manager who is handing day today activities of the processing of the fish products need to be considered in its correct perspective which indicates that HIPL had used chemicals and preservatives fish and fish products which are exported, though not to the quantity as indicated in standard input output norms - The statement very clearly indicates that there was usage of preservatives and chemicals, but not to the quantum as indicated in the standard input output norms. There was a requirement for giving only declaration of usage of chemicals and preservatives on the shipping bills has been withdrawn with effect from 01.04.2002 under DEPB scheme, it is decided that exporter shall be allowed to avail 04% DEPB benefit if he is otherwise eligible for such benefit. In the absence of contrary evidence to show that HIPL has not used any preservatives in processing of fish and fish products which are exported, we have to hold that the impugned order is correct and legal - DEPB credit allowed - appeal dismissed - decided against Revenue.
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