9911796707
TMI Blog2017 (12) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment policy, the jurisdiction to initiate recovery of excess credit or wrong credit lies with the DGFT. It is for the Customs to get in touch with the DGFT Authorities to initiate action for recovery of the excess credit availed by the appellants - cancellation of registration of the DEPB Credit by the Customs authorities set aside - appeal allowed - decided in favor of appellant. - C/470/2011-CU[SM] - A/71477/2017-SM[BR] - Dated:- 12-5-2017 - Mr. Anil Choudhary, Member (Judicial) Shri S. K. Mathur, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal by the appellant - M/s Arora Aromatics, manufacturer of Menthol Crystal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds exported by them, it appeared that no specific DEPB rates were notified and DEPB credit for such goods was allowed under miscellaneous products at Serial No. 22D of the table of DEPB credit rates, subject to condition that the said goods should be covered under Standard Input Output Norms (SION). On verification of export documents i.e. Shipping Bills, Invoice, etc. it was found that the goods exported by them were Menthol Crystal, Dementholized Peppermint Oil, Menthol Crystal Peppermint Oil Menthone. It appeared to the Customs Authority that as per Standard Input Output Norms (SION) at Serial No.A 257, the products of Menthol group covered are - HEXAHYDROTHYMOL/MENTHOL BP/USP. It appeared to Customs Authority that the goods exported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of the excess credit. The power to determine and modify DEPB credit vests only with DGFT Authorities. Customs Authorities duty is to verify the exporters declaration, quantity and value of export products. Only DGFT decides to grant credit, the Customs Authorities cannot modify the credit. As per the Government policy, the jurisdiction to initiate recovery of excess credit or wrong credit lies with the DGFT. It is for the Customs to get in touch with the DGFT Authorities to initiate action for recovery of the excess credit availed by the appellants. I find that the issue, herein, is squarely covered by the ruling of Division Bench of this Tribunal in the case of Alphonse Joseph Versus Commissioner of Central Excise Customs (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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