DEPB benefit on shrimp exports required proof of SION compliance and actual processing evidence before higher incentive could be claimed.

Entitlement to DEPB benefit on export of shrimps depended on proof that the goods were processed in accordance with the DGFT-prescribed SION norms. The record lacked bills, job-work records, or other evidence showing that the relevant chemicals and preservatives were actually used in processing, so compliance was not established. In the absence of such proof, the claim for higher DEPB benefit could not be accepted, and the denial of the benefit was upheld.

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Issues: Whether the appellant was entitled to claim DEPB benefit on export of shrimps without proving that the goods were processed in accordance with the DGFT-prescribed SION norms.

Analysis: The entitlement to the export incentive depended on compliance with the prescribed processing norm and supporting evidence that the relevant chemicals and preservatives were actually used in the processing of the exported shrimps. The record did not contain bills, job-work records, or other material showing that the appellant or its job workers followed the DGFT norm. In the absence of proof of compliance, the claim for higher DEPB benefit could not be accepted.

Conclusion: The appellant failed to establish compliance with the prescribed norms, and the denial of DEPB benefit was upheld against the appellant.

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