2006 (2) TMI 359

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..... [Order per : P.G. Chacko, Member (J)]. The lower authorities have demanded duty of Rs. 20,72,511/- from the appellants, denying them the benefit of Customs Notification No. 32/97-Cus., dated 1-4-1997. 2. After examining the records and hearing both sides, we notice that the appellants had imported raw materials duty-free under the above notification which allowed such import for jobbing .....

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..... that availment of such benefits as duty drawback and DEPB credit in respect of goods manufactured out of the raw materials imported duty-free under Notification No. 32/97-Cus. and exported in terms of such notification amounted to a breach of the conditions of the said notification. It was on this basis that the above demand was raised. 3. After considering the rival submissions, we find that t .....

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..... the purpose of challenging the above demand of duty on a jurisdictional ground. At this stage where our consideration is limited to the question whether the assessee has a prima facie case on merits or not, we need not examine this plea. 4. However, it cannot be lost sight of that the lower authorities recorded a finding to the effect that the availment of DEPB credit and drawback was illegal on .....

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