https://www.taxtmi.com/caselaws?id=53184 The Appellate Tribunal CESTAT, Mumbai allowed the appeal from exporters concerning the alleged discrepancies in the consignment's Present Market Value and DEPB credit entitlement. The Tribunal found flaws in the adjudicator's reliance on market prices without cross-examination and emphasized that DEPB eligibility determination is within the DGFT's jurisdiction, not Customs. Consequently, the Tribunal set aside the previous order, underscoring the importance of proper valuation procedures and jurisdictional adherence in export regulation matters. en-us Mon, 01 Mar 2004 00:00:00 +0530 Mon, 24 Jun 2024 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53184 The Appellate Tribunal CESTAT, Mumbai allowed the appeal from exporters concerning the alleged discrepancies in the consignment's Present Market Value and DEPB credit entitlement. The Tribunal found flaws in the adjudicator's reliance on market prices without cross-examination and emphasized that DEPB eligibility determination is within the DGFT's jurisdiction, not Customs. Consequently, the Tribunal set aside the previous order, underscoring the importance of proper valuation procedures and jurisdictional adherence in export regulation matters. Case-Laws Customs Mon, 01 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53184