https://www.taxtmi.com/caselaws?id=1107 The Tribunal held that Customs Authorities lacked jurisdiction to restrict DEPB credit and re-classify goods based on alleged mis-declaration of chemical usage. Relying on favorable DGFT orders dropping proceedings against appellants, the Tribunal set aside Customs' orders imposing lower DEPB rates, duties, interest, and penalties. In both cases, the Tribunal emphasized the need for proper authority in varying DEPB credit and the importance of evidence in determining mis-declaration, ruling in favor of the appellants due to findings of the DGFT and unsustainable duty demands. en-us Wed, 20 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1107 The Tribunal held that Customs Authorities lacked jurisdiction to restrict DEPB credit and re-classify goods based on alleged mis-declaration of chemical usage. Relying on favorable DGFT orders dropping proceedings against appellants, the Tribunal set aside Customs' orders imposing lower DEPB rates, duties, interest, and penalties. In both cases, the Tribunal emphasized the need for proper authority in varying DEPB credit and the importance of evidence in determining mis-declaration, ruling in favor of the appellants due to findings of the DGFT and unsustainable duty demands. Case-Laws Customs Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1107