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Issues involved: Challenge to duty confirmation by Commissioner of Customs for exported marine products, eligibility for higher DEPB credit based on processing and preservation of items.
Confirmation of duty challenge: The appellants, a 100% EOU, contested duty confirmation by the Commissioner of Customs for exported marine products. The Revenue questioned the eligibility for higher DEPB credit, citing an error in the shipping bill description. The appellants argued that the items were processed and preserved, providing evidence to support their claim. The Revenue rejected this plea, leading to the appeal. Eligibility for higher DEPB credit: The appellants presented evidence to demonstrate that the exported items were processed and preserved, making them eligible for higher DEPB credit as per the Development Commissioner's order. They relied on various legal precedents to support their argument that the Revenue could not override the credit granted. The Revenue's stance was reiterated by the JDR, maintaining the Departmental view. Judgment: Upon review, the Tribunal found no evidence of non-export of the items and concluded that marine products must be processed and preserved before export. Despite initial document errors, subsequent evidence confirmed the processing and preservation of the items. The Tribunal upheld the appellants' plea that Customs lacked authority to reduce the FOB benefit, citing relevant legal judgments. The impugned order was deemed improper and set aside, allowing the appeal with any consequential relief.
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