https://www.taxtmi.com/caselaws?id=206888 The High Court dismissed the revenue's appeal against the Tribunal's order on duty demand under the Customs Act, 1962. It clarified the roles of Customs and DGFT in the DEPB Scheme, emphasizing that once cases are dropped by the Competent Authority, Customs cannot demand duty. The Court highlighted the exclusive jurisdiction of the Apex Court in rate of duty disputes, directing the Revenue to seek recourse there. The judgment provided clarity on the legal aspects surrounding duty demands, ultimately granting the Revenue liberty to approach the Apex Court for further action. en-us Fri, 15 Apr 2011 00:00:00 +0530 Tue, 23 Aug 2011 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206888 The High Court dismissed the revenue's appeal against the Tribunal's order on duty demand under the Customs Act, 1962. It clarified the roles of Customs and DGFT in the DEPB Scheme, emphasizing that once cases are dropped by the Competent Authority, Customs cannot demand duty. The Court highlighted the exclusive jurisdiction of the Apex Court in rate of duty disputes, directing the Revenue to seek recourse there. The judgment provided clarity on the legal aspects surrounding duty demands, ultimately granting the Revenue liberty to approach the Apex Court for further action. Case-Laws Customs Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206888