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    <title>2006 (9) TMI 37 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal ruled in favor of the exporting firm in a case involving misdeclaration of preservatives in export products, leading to higher DEPB credit availed. The Tribunal held that Customs lacked jurisdiction to vary credit and recover excess amounts, emphasizing DGFT&#039;s role in credit determination. It directed Customs to involve DGFT for necessary actions, providing relief to the appellants and highlighting the distinct roles of Customs and DGFT in DEPB credit matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=1030</link>
      <description>The Appellate Tribunal ruled in favor of the exporting firm in a case involving misdeclaration of preservatives in export products, leading to higher DEPB credit availed. The Tribunal held that Customs lacked jurisdiction to vary credit and recover excess amounts, emphasizing DGFT&#039;s role in credit determination. It directed Customs to involve DGFT for necessary actions, providing relief to the appellants and highlighting the distinct roles of Customs and DGFT in DEPB credit matters.</description>
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