2002 (12) TMI 379

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..... nt. Shri N.K. Mishra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellant is a registered exporter and was availing the benefit of DEPB scheme under EXIM Policy 1997-2002 and were importing items under the scheme during the material period 7th April 2000 to 29th December 2000 at Calcutta Airport. Various items, including spares, imported were cleared, after meeting .....

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..... uence credits under DEPB, could be utilized on and from 7-4-2000 for payment of customs duty on any items which were freely importable except capital goods and licences issued after 7-4-2000 submitted by the appellants were to be accepted by the customs authorities and DEPB licences issued prior to 7-4-2000 for adjustments of the items already cleared. DEPB licences issued towards adjustment of du .....

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..... and not the TRAs, which are to be accepted at the same status, as a licence. The TRAs are nothing but substitute for licences. Neither the Customs Act, 1962, nor the EXIM policy or the procedure or any Public Notice issued by DGFT authorities has been relied or shown which provide for any differentiation between a TRA and a licence, as made in this case. If the TRA is otherwise valid, then it has .....

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..... under DEPB scheme vide Circular No. 85/99-Cus., dated 23-12-99. 3. This issue has been examined in the Board. It has been decided that, clearances from those customs bonded warehouses may be permitted by debiting DEPB scrips, which fall within the jurisdiction of a Commissioner of Customs, who also has jurisdiction over any one or more of the customs stations where TRA facility under DEPB sc .....

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..... drawal of samples for testing/comparison etc., if any. Jurisdictional Commissioner receiving TRA will send details of imports to the customs station issuing the TRA who will maintain these details in the relevant register." In view of the binding nature of this Circular, we find that the action of the lower authorities in differentiating between the DEPB and the TRA is arbitrary and is required .....

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