TMI Blog2011 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notices were sent to the DGFT authorities - The DGFT, have passed orders dropping the cases - In other words, DGFT have decided not to reduce the credit given to the assessee - Once the cases against the assesses are dropped by the Competent Authority, there is no basis for the Customs Authorities to demand any duty under Section 28 of the Customs Act, 1962 and also interpretation of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue under Section 28 of the Customs Act, 1962 is without any basis and accordingly, levy of duty has been set aside. 2. In cases of exports under claim of All Industry Drawback, GOI have issued instructions that the Customs are not required to verify use of inputs on a case to case basis. The DEPB Scheme was introduced in 1997. Even at that time, the Government of India has clarified the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Regulation) Act. The DGFT, after giving an opportunity of personal hearing to the appellants, have passed orders dropping the cases. In other words, DGFT have decided not to reduce the credit given to the assessee. Once the cases against the assesses are dropped by the Competent Authority, there is no basis for the Customs Authorities to demand any duty under Section 28 of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal lies to the Apex Court under Section 130E, which alone has exclusive jurisdiction to decide the said question. 5. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court. 6. The High Court registry is directed to return the certified copies of the orders produced, to the Department, to prefer the appeal. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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