2004 (11) TMI 129 - AT - Customs

ExportS Printed Polystyrene Rectangular Sheets (PPRS) - EXIM - DEPB Credit - DGFT s clarifications on export product - HELD THAT - This Tribunal in the case of Koban ECS India Pvt. Ltd. 2003 (9) TMI 378 - CESTAT MUMBAI after noting the decision in the M.K. Fisheries 1999 (6) TMI 440 - CEGAT CHENNAI Calcutta High Court decision in the case of Kanhaiya Exports 2001 (5) TMI 59 - HIGH COURT AT CALCUTTA confirmed by the Honourable DB of Calcutta High Court Ltd. held after considering the policy and prescribed procedure that the Customs Authority had no jurisdiction to entertain DEPB entitlements and sit over judgments on DGFT s decisions. Following the above it is to be held that the lower authority in this case has followed the correct course of action. The same has to be upheld. If the appellants are aggrieved by any order of DGFT that cannot be agitated before the Customs Authority. Thus no merits are found in this appeal. Consequently the appeal is to be dismissed.

Summary

Issues involved: Interpretation of DEPB scheme provisions and applicability of DGFT clarifications on export products.

Summary:
1. The Appellants exported Printed Polystyrene Rectangular Sheets (PPRS) and claimed DEPB benefits under Sr. No. 15 of Product Group 63. The lower authority treated the shipping bills as "FREE Shipping Bills" based on a show cause notice.

2. The Commissioner of DEPB scheme concluded that PPRS did not qualify under Sr. No. 15 due to pricing factors and DEPB Committee's specific instructions. Customs Department must adhere to DGFT clarifications, and any grievances should be addressed directly to DGFT.

3. The Tribunal upheld the lower authority's decision, emphasizing compliance with DGFT clarifications and the Customs Authority's lack of jurisdiction to challenge DGFT decisions. Appellants cannot contest DGFT orders before Customs Authority.

4. Citing precedents, the Tribunal affirmed the correctness of the lower authority's actions and dismissed the appeal accordingly.