https://www.taxtmi.com/caselaws?id=353185 Customs authorities were held not competent to cancel DEPB registration or recover customs duty on the ground that exported goods fell outside the relevant Standard Input Output Norms. The power to determine, modify, or withdraw DEPB credit lay with the DGFT, while Customs was limited to verifying the exporter's declaration, quantity, and value of the export goods and, if excess or inadmissible credit was suspected, informing DGFT for action. Applying an earlier Tribunal ruling on the same jurisdictional issue, the cancellation of the DEPB registration and the duty demand were set aside. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353185 Customs authorities were held not competent to cancel DEPB registration or recover customs duty on the ground that exported goods fell outside the relevant Standard Input Output Norms. The power to determine, modify, or withdraw DEPB credit lay with the DGFT, while Customs was limited to verifying the exporter's declaration, quantity, and value of the export goods and, if excess or inadmissible credit was suspected, informing DGFT for action. Applying an earlier Tribunal ruling on the same jurisdictional issue, the cancellation of the DEPB registration and the duty demand were set aside. Case-Laws Customs Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353185