DEPB- Error in classifiation

[Rahul Patel]

Dear Sir,

We had made export under DEPB in the year 2008 to 2011 and got the DEPB license from DGFT .

In between during export It came to notice of Customs Authority that in some product there is

error in DEPB classification , although DEPB rate is same ,for which licenses are already taken

. At the time of registration of the said license department has raised this query and hold the

DEPB license for registration and issue redemption certificate. Department is planning to issue SCN, but the said license is expired under customs custody and till dated department is not issued any SCN.

Now query is that:-

1- Can any export benefits be denied due to technical error ?

2- what are remedies available with us to avail this benefits.

If possible please mentioned related case law and rules and section also.

Regards

AI Summary

Can Export Benefits Be Denied for DEPB Classification Errors Without Show Cause Notice? Examining Legal Remedies and Case Law A query was raised regarding an error in DEPB classification for exports made between 2008 and 2011, with licenses issued by the DGFT. The Customs Department held the DEPB license due to classification errors, although the DEPB rate remained unchanged. The department has not yet issued a Show Cause Notice (SCN), and the license expired while in custody. The discussion seeks to address whether export benefits can be denied due to technical errors and explores remedies. Responses suggest consulting relevant case law and approaching the Commissioner of Customs and DGFT for resolution, citing judgments supporting the validity of DGFT-issued licenses.