2017 (1) TMI 1016

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....ated 01.07.2003. 2. The relevant facts that arise for consideration is the main respondent M/s. Hiravati International Pvt. (HIPL) exported 180 consignments of fish and fish products during the period 1998-99 to 2001-02 through JNPT and claimed DEPB credit by availing various percentage of FOB value as per relevant public notice issued by DGFT. On an investigation carried out by the department, it was noticed that the various percentage of DEPB credit claimed by HIPL was incorrect as the condition for entitlement of credit on export of fish and fish products, was subject to observation of prescribed standard input output norms in the usage of preservatives and chemicals in exported goods. It is the case of the revenue in the show-cause n....

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....he contents which indicate that in cases where investigation are carried out by DRI/ custom clearly prove that no chemicals or preservative are used in export product, such cases should be proceeding against the exporter. It is his submission that in the case in hand the statement of the partner is indicative of non-usage of preservatives. It is his further submission that the quantum of preservatives used by HIPL in the case in hand is meagre, in such cases, DEPB benefit is to be restricted to 4% of the FOB Value while HIPL has taken additional benefit in excess of 4% of FOB value. 4. Ld. counsel appearing for HIPL submits that the statement of General manager is very clear and states that HIPL had used meagre quantity of chemicals and ....

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....ed to be considered in its correct perspective which indicates that HIPL had used chemicals and preservatives fish and fish products which are exported, though not to the quantity as indicated in standard input output norms. 5.2. Secondly, we find that the Board dated circular dated 04.06.2003 in para 5 has specifically stated when the investigation carried out by customs clearly prove that no chemicals and preservatives and preservatives were at all used in the export goods proceedings shall continue but in cases where there was a evidence of chemicals and preservatives, keeping in mind the general practice followed by sea-food industry that there was a requirement for giving only declaration of usage of chemicals and preservatives on t....