Customs Act – case law 1

Posted on 21-10-2015        By chetan

2. Customs - TMI - 204656 - Tri M/s.Khanna Paper Mills Ltd. Versus CC, Amritsar - (CESTAT, NEW DELHI) Confiscation - DEPB benefit - The claim of the appellant is that prior to amendment on 27.1.06, the paper exported by them in reels and rolls also satisfied the description under entry 459B of DEPB schedule and that the clarification of the DGFT supports the said view - Commissioner has held that the export have been misdeclared and DEPB scrips have been sought for and obtained fraudulently and imports have been made using invalid DEPB scrips - If it was felt so, it would have been appropriate that the customs authorities should have taken steps to get the DEPB scrips cancelled by making reference to the DGFT authorities who issued the scrip - The DEPB scrips have not been got cancelled through DGFT authorities - Appeals are allowed

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