2006 (3) TMI 658

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..... rder per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we have taken the view that the appeal itself should be disposed of finally at this stage and accordingly, after dispensing with pre-deposit, we have taken up the appeal. 2. The appellants were engaged in the manufacture of terry towels, as 100% EOU and were debonded on their own request, by the Deve .....

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..... ter alia, that the Customs authorities had no jurisdiction to deny DEPB credit to them. It was contended that the denial of the said benefit was within the exclusive jurisdiction of the authority which issued DEPB licence. The adjudicating authority [Commissioner of Customs] rejected this jurisdictional objection and proceeded to hold that the appellants were not entitled to DEPB benefit in respec .....

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..... use notice issued by the department for denying the DEPB credit to the appellants, the Joint Commissioner of Customs (Air Cargo Complex) dropped the proceedings after noticing that the Customs authorities had no jurisdiction to disallow DEPB benefit to the exporter. Learned counsel placed on record a copy of the Joint Commissioner's order [Order-in-Original No. 1350/2005, dated 6-10-2005]. Counsel .....

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..... -Bang.) Learned counsel pointed out that, in the present case, the DGFT had held the appellants to be entitled to DEPB benefit subject to payment of applicable customs and central excise duties on the raw materials consumed in the manufacture of the finished products exported under the DEPB scheme. Once the competent authority decided so, it was not open to the Customs authorities to examine the .....

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..... e finished goods exported after 13-5-2003 [the date on which they became a DTA unit], the competent authority (DGFT) has already taken a view well within its jurisdiction already recognized by this Tribunal in a plethora of cases vide those cited by learned counsel. 5. In the result, the impugned order gets set aside and this appeal is allowed. (Operative portion of the order was pronounced .....

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