https://www.taxtmi.com/caselaws?id=47056 Where a competent licensing authority has issued a DEPB licence for the exported product, Customs is limited to verifying the description, quantity and FOB value shown in the shipping bills. It cannot deny the DEPB benefit by re-examining whether the goods fall within a particular ITC (HS) chapter, because eligibility under the scheme is for the licensing authority to decide at the stage of issuance. As no discrepancy was found in the shipping-bill particulars, the Customs rejection on Chapter 39 classification was not justified, and the denial of benefit was set aside in favour of the assessee. en-us Tue, 20 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47056 Where a competent licensing authority has issued a DEPB licence for the exported product, Customs is limited to verifying the description, quantity and FOB value shown in the shipping bills. It cannot deny the DEPB benefit by re-examining whether the goods fall within a particular ITC (HS) chapter, because eligibility under the scheme is for the licensing authority to decide at the stage of issuance. As no discrepancy was found in the shipping-bill particulars, the Customs rejection on Chapter 39 classification was not justified, and the denial of benefit was set aside in favour of the assessee. Case-Laws Customs Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47056