2001 (11) TMI 464

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....DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  C.J. Shah & Co., the appellant in this appeal imported four consignments of chemicals, claimed and was granted clearance under a licence issued under the Duty Entitlement Pass Book (DEPB) Scheme without payment of duty under Notification 34/97. Notice was subsequently issued to it proposing to recover the special additi....

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....or any other person who acquires a pass book by way of transfer (this being permitted) imports goods, the duty payable on these goods is debited against credit that has been granted. The exemption contained in the notification, as we have noted, is available to only basic and additional duties of customs. Therefore, this notification does not have any bearing on the special additional duty of cust....

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....e Commissioner has declined to accept this contention in his view that the condition contained in Notification 34/97 has not been complied with since the importer did not debit in the pass book the special additional duty payable. This view is erroneous. We have already indicated above that exemption under that notification was only to basic and additional duties of customs. Exemption was subject ....