2001 (11) TMI 464

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Gowri Shankar, Member (T)]. C.J. Shah Co., the appellant in this appeal imported four consignments of chemicals, claimed and was granted clearance under a licence issued under the Duty Entitlement Pass Book (DEPB) Scheme without payment of duty under Notification 34/97. Notice was subsequently issued to it proposing to recover the special additional duty of customs not paid on these .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by way of transfer (this being permitted) imports goods, the duty payable on these goods is debited against credit that has been granted. The exemption contained in the notification, as we have noted, is available to only basic and additional duties of customs. Therefore, this notification does not have any bearing on the special additional duty of customs. Hence the importer of any goods in resp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion in his view that the condition contained in Notification 34/97 has not been complied with since the importer did not debit in the pass book the special additional duty payable. This view is erroneous. We have already indicated above that exemption under that notification was only to basic and additional duties of customs. Exemption was subject to debit being made in the passbook of the amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X