Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 178 - CESTAT NEW DELHIDEPB Scheme - relevant date of export of goods - Polyester Fabrics - The respondent based on documents showing export on 21.09.2004 obtained DEPB Scrips from JDGFT, New Delhi having benefit of 10%. The Revenue contended that the date of export is 24.09.2004 with relevant applicable benefit of 5.5 % only - Held that: - Admittedly, the copies of the shipping bills submitted by the respondent clearly show the date stamp as 21.09.2004 along with the signatures of Inspector and the Superintendent of Customs dated 21.09.2004. The Revenue claims that the documents were forged and fabricated. The Revenue relied on another set of copies of shipping bills warehousing register, etc. to contend that the shipment date is only 24.09.2004. On close examination of these documents, we are convinced that contrary claims were made on the basic fact of date of shipment based on the documents, which bear the signature of customs offices. When the respondent produced various documents bearing signature of customs officers dated 21.09.2004, it is necessary for the department to enquire as to how such documents were presented and in case of questioning their bonafideness, to conduct further inquiry with reference to the alleged forgery. We are not informed of any such inquiry conducted internally by the Department to support the allegation of manipulation or forgery of these documents signed by the officers. Appeal dismissed - decided against Revenue.
|