TMI Blog2006 (4) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... e is 4% as allowed in .the DEPB Pass Book by the Licensing Authority. The Customs Authorities denied DEPB credit at 4% corresponding to Sl No. D2 in the relevant schedule on the ground that the exporter/appellant has not given a declaration in the Shipping Bill to the effect that preservatives and chemicals prescribed in Standard Input Output Norms relating to Fish and Marine products have been used in the export product. The credit was restricted to 2%. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) held that the classification under the DEPB schedule is also the function of the Customs Authorities. Therefore, he upheld the decision of the original authority. The appellants strongly challenge the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly required to verify the details of the exports as given in the DEPB with reference to their records and no dispute or determination of classification is involved. (iv) The Commissioner (Appeals) has misinterpreted the Policy provisions as well as the Board s Circular. (v) Reliance is placed on the case-law in M/s. M.K. Fisheries v. CC, Cochin - 2002 (150) E.L.T. 998 (Tribunal) = 1995 (35) RLT 280 (CEGAT) wherein it has been held that the Customs Authorities have no legal power to reduce the DEPB rates, which are exclusively within the domain the of the Licensing Authority. Reliance was further placed on a decision of this Bench in the case of TTK Prestige Ltd. v. CC, Bangalore - 2005 (188) E.L.T. 385 (Tri. - Bangalore) holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en on the DEPB, are as per their records. 6. We have gone through the records of the case carefully. It has been clarified by the Board that the role of the Customs Authorities should be confined to verification of correctness of exporter s declaration regarding description, quantity and FOB value of the export product. It will be for the Licensing Authorities granting credit to ensure that credit is permitted by them at the correct rate as notified by the DGFT. This point has been upheld in a plethora of decisions of the Tribunals. Two of the decisions have already been cited. In such circumstances, the Customs Authorities can only report to the DGFT when there is discrepancy between the goods declared and those exported. To put it in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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