Imports made against DEPB licences issued with endorsement of Notifn. No.34/97-Cus dated 7.4.1997 - exemption from special additional duty - Clarification - Reg

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..../Central Excise DG, CEIB, New Delhi DG, Central Excise Intelligence/DGRI/DG (Export Promotion)/DGI/DG, NACEN/DG (Systems & Data Management) Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, RK Puram, New Delhi   Sir/Madam, Sub:     Imports made against DEPB licences issued with endorsement of Notifn. No.34/97-Cus dated 7.4.1997 - exemption from special additional duty - Clarification - Reg. I am directed to invite your attention to the above mentioned subject and to say that a doubt has been raised as to whether exemption from special additional duty can be allowed to the goods imported under the DEPB Scheme against licences issued in pursuance of ....

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....f the High Court of Andhra Pradesh stating that in this case the Central Government only intended to rectify a mistake and, thus, the same will have retrospective effect and retro-active operation. 3.       In pursuance of the aforesaid Supreme Court judgement, the DEPB licences were issued by DGFT sometime in September, 2006 in respect of tobacco exports made from ICD, Guntur during the period 7.4.1997 to 26.11.1997.  These licences are reportedly issued with an endorsement that "this DEPB is issued under Customs notification No. 34/97 dated 7.4.1997".  This notification, as mentioned above, initially provided exemption from customs duties including additional duty subject to debit of these duties....

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....atter has been examined in consultation with the Ministry of Law & Justice.  The Ministry of Law has observed that in the instant case, the exports were made way back in 1997 and the appropriate DEPB scrips were not provided to the importer at the appropriate time to enable him to avail of the benefit of notification No. 34/98-Cus dated 13.6.1998 due to the pendency of the case before the High Court and the Supreme Court.  Now, admittedly, the said DEPB clearance has been provided for the exports made during the period 1997.  Therefore, the exporter is entitled for the benefit of notificationNo.34/98-Cus. 6.       The aforesaid opinion of the Ministry of Law has been accepted by the Ministry.&....