2006 (4) TMI 335

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....mps, etc." under the DEPB Scheme. The DEPB credit rate is 4% as allowed in .the DEPB Pass Book by the Licensing Authority. The Customs Authorities denied DEPB credit at 4% corresponding to Sl No. D2 in the relevant schedule on the ground that the exporter/appellant has not given a declaration in the Shipping Bill to the effect that preservatives and chemicals prescribed in Standard Input Output" Norms relating to Fish and Marine products have been used in the export product. The credit was restricted to 2%. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) held that the classification under the DEPB schedule is also the function of the Customs Authorities. Therefore, he upheld the decision of the original auth....

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....s permitted by them at the correct rate as notified by the DGFT." (iii)   After the issue of DEPB by the Licensing Authority, Customs Authorities are only required to verify the details of the exports as given in the DEPB with reference to their records and no dispute or determination of classification is involved. (iv)   The Commissioner (Appeals) has misinterpreted the Policy provisions as well as the Board's Circular. (v)     Reliance is placed on the case-law in M/s. M.K. Fisheries v. CC, Cochin - 2002 (150) E.L.T. 998 (Tribunal) = 1995 (35) RLT 280 (CEGAT) wherein it has been held that the Customs Authorities have no legal power to reduce the DEPB rates, which are exclusively within the ....