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TMI Blog2013 (10) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... matter to DGFT authorities for cancellation of such licence - law was amended in the 2012 Budget and a new section 28 AAA was introduced - The section is to the effect that where instrument (defined in the Explanation) stand obtained by an exporters by means of collusion, wilful misstatement, suppression of facts etc., and such instruments are issued by the DGFT, duty can be demanded from the person who obtained such instruments by fraud and mis-representation - explanation to the section may clarify that said section would be applicable to the use of such instruments after the date of ascent of the President - it is clear that to undo the effect precedent decision of the Tribunal, section 28AAA stands introduced in the Act but the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te details along with the stamps, which were found in the factory thus indicating that the appellants were not fulfilling the said condition of ITC Policy but the same was only being observed by them as empty formality. 3. On the above basis, proceedings were initiated against applicants for denial of benefit of DEPB scripts obtained by them along with denial of VKGUY (Vishesh Krishi Gram Udyog Yojna) scripts issued to the appellants. Such scrip's were obtained to the appellant from DGFT after declaring the exports to them and as they were freely saleable in the market; the same were sold and the buyers of the said scrip's, made in each and every, imports against the same. Proceedings initiated against the appellants resulted in passing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CC (EP) vs. Jupiter Exports [2007 (213) ELT 641 (Bom)] has held that Customs duty cannot be demanded from the licence holder and the same can only be directed against the importer who has used such scrip's for duty free imports. Para 22 of the said decision further observed that licence issued by DGFT cannot be adjudged to their validity by the Customs authority and unless such licence's are cancelled by the licensing authority, they are deemed to be valid. 6. At this stage, learned DR draws our attention to the Hon'ble Supreme Court decision in the cases of Sheshank Sea Foods Pvt. Ltd. Vs. Union of India [1996 (88) ELT 626 (SC)]; Union of India vs. Jain Shudh Vanaspati Ltd. [1996 (86) ELT 460 (SC)]; and Tejwant Singh vs. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The decision of Hon'ble Andhra Pradesh High Court in the case of Sravani Impex P.Ltd. was held as not deciding the legal issue but only reconsidering the matter to the customs authorities for decision subject to the observations that adjudicating authority would not be guided by any observations made in this order other than jurisdiction. Accordingly, the Tribunal held that the above decision cannot be considered as an authority to hold that DEPB script issued by DGFT can be moved or cancelled by the Customs authority without referring to them. 8. In view of our foregoing discussion, we without going into the other factual and legal aspects are of the prima facie view that Customs authorities can not demand duty from the exporters on any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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