9911796707
TMI Blog2008 (4) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... 199/- under Section 74 of the Customs Act, 1962. 2. A show cause notice was issued to the assessee as to why the duty drawback claimed be not rejected on the ground that the goods were not easily identifiable. Reply to the show cause notice was given. 3. The authority-in-original vide his order dated 13th October, 1999 rejected the claim of the assessee on the ground that the goods were not identifiable on physical examination. Being aggrieved, assessee filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) by his order dated 14-2-2000 accepted the appeal and remanded the matter to the assessing officer for de novo consideration. 4. A second show cause notice was issued proposing to deny the duty drawback claim. In add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debited against DEPB for the export of such goods, shall be generated by the concerned Commissioner of Customs in the form of a Certificate, containing the amount generated and the details of the original DEPB. Based on the Certificate, a fresh DEPB shall be issued by the concerned Licensing Authority. The fresh DEPB, so issued, shall have the same port of registration and shall be valid for a period equivalent to the balance period of validity of the DEPB against which such goods were imported." 7. The appellate authority rejected the prayer of the assessee for issuance of a certificate on the ground that Public Notice dated 30-6-2000 would not be applicable to the case of the assessee as the imported parts were re-exported vide shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws cannot be equated with substantive laws. Substantive laws are generally not retrospective unless specified to the contrary by the Legislature. Insofar as procedural laws are concerned, they may be retrospective unless shown to the contrary. Otherwise also, once the imported parts which were found to be defective are re-exported, assessee under the policy itself without reference to the public notice would be entitled for adjustment of the duty paid by way of adjustment in DEPB. The revenue cannot be permitted to take the stand that it would not refund the duty as it was not paid in cash or deny the adjustment in DEPB book after the goods have been re-exported. 10. For the reasons stated above, we accept this appeal and direct the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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