https://www.taxtmi.com/caselaws?id=76544 The Tribunal allowed the appeals, ruling in favor of the appellants on all issues raised. It held that customs authorities lack jurisdiction to question DEPB entitlement and demand duty on mis-declaration when DGFT grants credit. The Tribunal emphasized the limited role of customs authorities in verifying exporter's declarations and highlighted the applicability of previous rulings that established customs' limitations in such cases. The impugned order demanding differential amounts and penalties was deemed unsustainable, and consequential relief was granted to the appellants based on the legal interpretations provided. en-us Thu, 16 Apr 2009 00:00:00 +0530 Sat, 03 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76544 The Tribunal allowed the appeals, ruling in favor of the appellants on all issues raised. It held that customs authorities lack jurisdiction to question DEPB entitlement and demand duty on mis-declaration when DGFT grants credit. The Tribunal emphasized the limited role of customs authorities in verifying exporter's declarations and highlighted the applicability of previous rulings that established customs' limitations in such cases. The impugned order demanding differential amounts and penalties was deemed unsustainable, and consequential relief was granted to the appellants based on the legal interpretations provided. Case-Laws Customs Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76544