2015 (2) TMI 1004

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.... Revenue and on perusal of the records, we find that the respondents imported two units of " Extracorporal Lithotripter" and filed two Bills of Entry No. 12788 and 12789 both dated 03.06.2000. The respondent classified the goods under Customs Tariff Heading No. 9018.19 and produced two DEPB scrips bearing Nos. 0710003842 dated 26.04.2000 and 041001088 dated 31.08.99, in accordance with Customs Notification No. 34/97. In the mean time, DGFT issued Public Notice No. 6(RE 2000)/1997-2002 dated 07.04.2000. In terms of the said Public Notice, Para 7.36B of the Procedure was amended to be read as "the credit under DEPB may be utilized for payment of customs duty on any item which is freely importable, except capital goods". A demand notice for th....

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....C (Seaport- Import), Chennai - 2013 (289) ELT 423 (Mad.) . For the proper appreciation of the case, we reproduce below the relevant portion of the Public Notice dated 07.04.2000:- "5. Paragraph 7.36B shall be amended to read as under:- The credit under DEPB may be utilized for payment of Customs duty on any item which is freely importable, except capital goods". 6. On a plain reading of the above Public Notice, it is clear that the payment of customs duty by utilizing the credit under DEPB cannot be utilized on capital goods imported after 07.04.2000. In the present case, we find that the Bills of Entry were filed on 03.06.2000, ie ., after the Public Notice dated 07.04.2000. The respondent instead of paying the duty amount in cash, they....