TaxTMI 
TaxTMI 
2017 (7) TMI 316
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....or export of 'synthetic organic dyes' also described as '16-17 dimethoxy Diben-zanthrone' under the Duty Entitlement Pass Book (DEPB) scheme in the Foreign Trade Policy. The goods had claimed credit by virtue of the latter description in each of the shipping bills at 11%/12%/9% at different points in time whereas, being 'synthetic dyes', these were entitled only to credit of 4%/5% at different periods in time. The exporter had, prior to 30th August 1998, been claiming the lower rate but, by alleged mis-description, subsequently sought to obtain undue benefit. 2. The goods covered by shipping bill no.5194140/28.12.2002 was tested and found to be 'synthetic dye'. On a reference to the Director General of Foreign Trade, the final authority in....
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....ector of Foreign Trade [2004 (177) ELT 57 (Mad)]. 5. It is clear from the decision in re South India Exports that the issue in contention before the Hon'ble High Court was the competence to initiate inquiry/investigation into fraudulently obtained licenses as well as ineligible exports. The said decision has not empowered or interpreted the powers under the Customs Act, 1962 to encompass the re-determination of entitlement to DEPB credit. Per contra, the very same adjudicating authority has ruled out the jurisdiction to do so in the order cited by Learned Counsel. In any case, in the present circumstances with the DEPB scheme no longer being in vogue, re-determination is an academic exercise which we need not overly concern ourselves with.....
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....248) ELT 122 (Bom)], affirmed by Hon'ble Supreme Court, should leave no further doubt on this score. The appeal of Revenue is not sustainable. 7. We turn to the appeal of the exporter whose grievance pertaining to recovery of amount and imposition of penalty is required to be addressed. The recovery has been ordered under section 28 of Customs Act, 1962. The said provision empowers the proper officer to recover duty that has been short-paid, not paid or erroneously granted refund. The present proceedings pertain to credit under the DEPB scheme which, by no stretch of imagination, is either duty or refund. It is not the case of the adjudicating authority that the shipping bills were dutiable and hence within the scope of invoking sectio....