2017 (12) TMI 905

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....said authority demanding additional customs duty and cess on the imports made by the petitioner in the past. In such show cause notices, it was conveyed to the petitioner that the imports were made and cleared for home consumption under Customs Notification no.96/2004 dated 17.09.2004 without payment of customs duty. The petitioner had adjusted duty by debiting the DEPB scheme and paid only the educational cess in cash. Thereafter the petitioner had availed CENVAT credit which was paid as CVD by debiting and adjusting in DEPB account. As per the authority, in terms of EXIM policy 20022007 and in particular para 4.3.5 thereof where additional customs duty was adjusted from DEPB, no benefit of CENVAT or draw back would be available. The notic....

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....e not available because of passage of time and therefore, could not be produced. However, according to the petitioner, all licenses were issued under new policy and therefore the exclusion clause contained in circular dated 21.10.2004 did not apply. Counsel submitted that the import documents referred to the dates of the licenses which showed that the same were issued under the new policy. However, the Commissioner rejected such plea on the ground that unless the original licenses are produced, it would not be possible to ascertain whether the same were issued under the old policy and thereafter amended. In any case, according to the counsel for the petitioner, the clause in the new policy that the same would apply only to the licenses issu....