https://www.taxtmi.com/caselaws?id=797531 Customs cannot recover alleged excess DEPB credit under Section 28 of the Customs Act, 1962, where the claim concerns export benefit computation rather than short levy of duty on a specified import transaction. DEPB credit remains distinct from customs duty, even if the scheme is characterised as an exemption mechanism. Questions concerning cancellation or reduction of allegedly excess DEPB credit fall within DGFT jurisdiction. On this basis, recovery proceedings under Section 28, along with consequential interest and penalties, were not sustainable. The analysis also applies judicial discipline by following a materially identical earlier Bench decision. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797531 Customs cannot recover alleged excess DEPB credit under Section 28 of the Customs Act, 1962, where the claim concerns export benefit computation rather than short levy of duty on a specified import transaction. DEPB credit remains distinct from customs duty, even if the scheme is characterised as an exemption mechanism. Questions concerning cancellation or reduction of allegedly excess DEPB credit fall within DGFT jurisdiction. On this basis, recovery proceedings under Section 28, along with consequential interest and penalties, were not sustainable. The analysis also applies judicial discipline by following a materially identical earlier Bench decision. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797531