https://www.taxtmi.com/caselaws?id=125960 Customs authorities had no jurisdiction to deny or modify DEPB credit already granted by DGFT on the basis of alleged non-compliance with Brand Approval Letter conditions. Once eligibility and entitlement were determined by the licensing authority on the exporter's records, customs officers could only verify the position and, if necessary, refer the matter back to that authority for appropriate action. The denial of DEPB benefit on an independent assessment by customs was therefore unsustainable. en-us Thu, 04 Dec 2008 00:00:00 +0530 Sat, 05 Aug 2017 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125960 Customs authorities had no jurisdiction to deny or modify DEPB credit already granted by DGFT on the basis of alleged non-compliance with Brand Approval Letter conditions. Once eligibility and entitlement were determined by the licensing authority on the exporter's records, customs officers could only verify the position and, if necessary, refer the matter back to that authority for appropriate action. The denial of DEPB benefit on an independent assessment by customs was therefore unsustainable. Case-Laws Customs Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125960