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TMI Blog2018 (8) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... dents is only proper for the purpose of granting duty entitlement. Appeal dismissed - decided against Revenue. - Cus. Appeal. Nos.1, 2, 3, 4, 5 & 6 of 2007 - - - Dated:- 2-8-2018 - K. VINOD CHANDRAN ASHOK MENON, JJ. APPELLANT BY ADVS. SRI. JOHN VARGHESE, ASSISTANT SG SRI. THOMAS MATHEW NELLIMOOTTIL, SC, CB EX SRI. P.R. SREJITH, SC, CENTRAL BOARD OF EXCISE AMP; CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE RESPONDENT BY ADVS. SRI. JOSEPH KODIANTHARA SRI. MITHUN MARKOS SRI. TERRY V. JAMES JUDGMENT K. Vinod Chandran, J. This batch of appeals arise from a common order of the customs, Excise Service Tax Appellate Tribunal, South Zonal Bench. The issue is as to the correct duty entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethod of preservation to be applied or for use of chemicals in preserving the exported goods. The Customs Department raise the issue of there being no preservatives or chemicals mentioned in the Standard Input-Output Norms (SION) having been employed. The Tribunal noticed that on the basis of such report initiated by the Customs Authorities the Directorate of Revenue Intelligence (DRI) initiated an investigation and the facts were placed before the Director General of Foreign Trade (DGFT). In fact, the duty entitlement is granted by the DGFT under the Export Import Policy (EXIM policy) framed by the Government as per the powers conferred under the Foreign Trade (Development and Regulation) Act, 1992. The DGFT exercises quasi judicial powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... micals or preservatives in the shipping bill had been withdrawn with effect from 01.04.2003 under the DEPB scheme. Based on the observations of the DGFT as also circulars issued by the Government of India, Tribunal was of the opinion that there was no cause for the Customs Authorities to claim short levy of duty or reduction of duty entitlement as granted to the respondents. 5. We are of the opinion that there is no question of law arising from the order of the Tribunal and the same cannot be interfered with by us in an appeal. We also notice from the extracted descriptions that Sl.No.2 speaks of processed, preserved and frozen fish and other marine products, while Sl.No.1 speaks only of dried marine products and other live marine organi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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