2017 (12) TMI 1454

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....or Respondent ORDER Per: Anil Choudhary The issue in this appeal by the appellant - M/s Arora Aromatics, manufacturer of Menthol Crystal, Dementholized Peppermint Oil, Menthol Crystal, Peppermint Oil, etc. is whether the Customs Authority has the power to cancel the registration of DEPB, as it appeared to them that the goods exported by the appellants were not covered under Standard Input....

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....ffice of joint Director General of Foreign Trade (DGFT), Moradabad. The appellant has submitted the aforementioned DEPB licenses at ICD, Moradabad for registration and the same were registered on 01/12/2008. The appellants utilized the DEPB total duty credit of Rs. 7,63,584/- (Rs.3,46,657/- + Rs. 4,16,927/-) for payment of duty on the import of goods as per Notification No. 89/2005-Cus. dated 04/1....

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....d under Standard Input Output Norms (SION) as per Foreign Trade Policy and thus DEPB credit for the said exported goods was not admissible to them. The credit endorsed by them or by a transferee in discharging the Customs duty on imported goods appeared to be recoverable from them. Accordingly, two Show Cause Notices dated 28/05/2009, were issued to the appellant. The Adjudicating Authority vide t....

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....the case of Alphonse Joseph Versus Commissioner of Central Excise & Customs reported at 2006 (09) LCX 0105, in the case of recovery of excessive DEPB credit. It was held that the Customs Authorities are bound to inform the DGFT Authorities to take necessary action for recovery of the excess credit. The power to determine and modify DEPB credit vests only with DGFT Authorities. Customs Authorities ....