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2017 (9) TMI 1089 - AT - CustomsScope of SCN - mis-declaration of goods - DEPB benefit - Held that: - the question of DEPB benefit is not the subject matter of the present appeal inasmuch as the same has been left for the DGFT authority to decide, even by the original adjudicating authority. It is well settled that the claim of wrong entry or a benefit, which is not available to the assessee, cannot be considered to be a mis- description on a mala-fide. The appellant have claimed the entry, and it was for the Revenue to adjudge the assessee s claim. The benefit was claimed by the assessee, according to his knowledge and belief and by making a clear representation to the Revenue. If the customs were of the opinion that such benefit is not available to the assesse, they were within their powers and jurisdiction to examine the same and to deny it. Similarly, a claim made by the assessee, which have not been found favour with by the Revenue, cannot be adopted as a ground to penalise the assessee. Appeal dismissed - decided against Revenue.
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