2004 (11) TMI 129

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..... icy and prescribed procedure, that the Customs Authority had no jurisdiction to entertain DEPB entitlements and sit over judgments on DGFT s decisions. Following the above, it is to be held that the lower authority in this case has followed the correct course of action. The same has to be upheld. If the appellants are aggrieved by any order of DGFT that cannot be agitated before the Customs Authority. Thus, no merits are found in this appeal. Consequently the appeal is to be dismissed.
HON'BLE S.S. SEKHON (T) AND ARCHANA WADHWA (J), MEMBERS For the Appellant : N.K. Bhardwaj, Adv. For the Respondent : R. Pardeshi, JDR Order S.S. Sekhon, Member (T) 1. Appellants exported 25 consignments of Printed Polystyrene Rectangular Sheet (h .....

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..... re the product price was largely on account of other factors then the price of inputs and also the note I no. 4 of general instructions of DEPB under with list of DEPB rate items, the DEPB rate aims to neutralize the incidence of duty on the inputs used in export products --- etc, it was held that export product in question i.e. printed polystyrene sheets cannot be covered under sr. no. 15 of plastic group of DEBP rate list. The appellant himself has referred these findings but not disputed the clarification or instructions issued by the DGFT, but argued that the instructions are applicable in that case only and cannot be made applicable in present case. I do not see any reasons to accept the appellant's this contention. The DEPB commit .....

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..... group no. 63 thereafter they may approach to the Custom department who shall reconsider their case accordingly. On the basis of above direction appeal is rejected." 3. Heard both sides and considered the issue. It is found - (a) The orders of the lower authority are based on the DGFT's clarifications. Clarifications given by the DGFT have to be complied with by Customs Authority and are final as regards the EXIM Policy Provisions. (b) This Tribunal in the case of Koban ECS India Pvt. Ltd. [2003 (157) E.L.T. 662] after noting the decision in the M.K. Fisheries [2002 (150) E.L.T. 998] & Calcutta High Court decision in the case of Kanhaiya Exports [2001 (133) E.L.T. 280], confirmed by the Honourable DB of Calcutta High Court L .....

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