https://www.taxtmi.com/caselaws?id=118466 The Tribunal dismissed the Revenue's appeal, finding no merit in allegations of inflated export values under the DEPB Scheme. It upheld the declared transaction values, citing Circular No. 69/97-Cus. and deeming inquiries with Accidental Software irrelevant. The Tribunal confirmed that the Customs Act and FERA, 1973, were inapplicable, emphasizing adherence to established legal provisions and previous judgments. The Apex Court's decision in Om Prakash Bhatia was deemed non-applicable due to differing circumstances. The Tribunal underscored the limited role of Customs in DEPB eligibility, ultimately rejecting the appeals related to exports by various entities. en-us Fri, 11 Aug 2006 00:00:00 +0530 Tue, 27 Feb 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118466 The Tribunal dismissed the Revenue's appeal, finding no merit in allegations of inflated export values under the DEPB Scheme. It upheld the declared transaction values, citing Circular No. 69/97-Cus. and deeming inquiries with Accidental Software irrelevant. The Tribunal confirmed that the Customs Act and FERA, 1973, were inapplicable, emphasizing adherence to established legal provisions and previous judgments. The Apex Court's decision in Om Prakash Bhatia was deemed non-applicable due to differing circumstances. The Tribunal underscored the limited role of Customs in DEPB eligibility, ultimately rejecting the appeals related to exports by various entities. Case-Laws Customs Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118466