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2018 (1) TMI 836 - HC - CustomsClassification of export goods - DEPB benefits - whether the Tribunal in the earlier round of litigation has concluded the issue so far as the classification of goods for export benefits is concerned, there being no material change in the circumstances and whether in facts of the present case, writ jurisdiction should be exercised without relegating the petitioners to the appellate forum? Held that: - The Tribunal was of the opinion that when for the purpose of DEPB Scheme, the product is accepted as one of Alloy Steel Forging (Machined), as per the circular of CBEC, for the purpose of Duty Drawback Scheme also it will carry the same classification - Even without the aid of the previous classification under DEPB Scheme and the CBEC circular, the Tribunal's finding that the product was Alloy Steel Forging (Machined) and not Bearing Races, would remain unshaken. The conclusions of the Tribunal are not based merely on the fact that previously for DEPB Scheme, a certain classification claimed by the petitioners was accepted by the department. The Tribunal has come to independent findings based on voluminous evidence produced by the petitioners. Reference of the Commissioner in the present case that the petitioners had described the goods as Bearing Races for domestic clearances was also at issue before the Tribunal in the earlier round. In plain terms, therefore, the Commissioner was bound by the judgment of the Tribunal as confirmed by the Supreme Court. Relegating the petitioners to the appellate remedy would therefore, be futile. Further, the statute now requires a mandatory predeposit before filing any appeal. The petitioners would therefore, have to deposit a sizeable amount with the department. This appeal thus comes with an onerous condition. In facts of the case, therefore, appeal cannot be stated to be an efficacious remedy. Petition allowed.
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