2015 (5) TMI 960

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....e Respondent : Shri G P Thomas, Authorised Representative Per : Mr. P.K.Das; Applicant filed this application for Early Hearing of the appeal. We find that the appeal may be decided at this stage. 2. After hearing both the sides and on perusal of records, we find that the appellant filed this appeal for setting aside of the redemption fine and penalty. The appellant imported vessels, ship....

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....or schedule of DEPB Rates should be referred to DGFT whose decision shall be final and binding. As per the clarification/opinion of Joint Director General of Foreign Trade New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Para 18 & 19 of case law Cine Land Vs CC Chennai (supra), relied upon b....

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....ncerning exemption from Customs duty. Such a clarification required from only a named authority is a different requirement than the issue of a clarification on import policy. Therefore, we cannot agree with ld. DR that the clarificatory letter needs to be rechecked by a reference to the DGFT on whether it reflects the opinion of DGFT as it is signed by JDGFT. 19. We also find that it is now a w....