2018 (8) TMI 1307

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....W NELLIMOOTTIL, SC, CB EX SRI. P.R. SREJITH, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE RESPONDENT BY ADVS. SRI. JOSEPH KODIANTHARA SRI. MITHUN MARKOS SRI. TERRY V. JAMES JUDGMENT K. Vinod Chandran, J. This batch of appeals arise from a common order of the customs, Excise & Service Tax Appellate Tribunal, South Zonal Benc....

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....rters who export marine products for human consumption had classified the goods they export under Sl.No.2 entitled to 5% duty entitlement. The Customs Authorities however, felt that the duty entitlement was @ 2%: the goods being covered under Sl.No.1. The contention of the Customs Department was that the exporters did not use any chemical preservatives and hence, there is no processing or preserva....

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....e Director General of Foreign Trade (DGFT). In fact, the duty entitlement is granted by the DGFT under the Export Import Policy (EXIM policy) framed by the Government as per the powers conferred under the Foreign Trade (Development and Regulation) Act, 1992. The DGFT exercises quasi judicial powers and report of enquiry of the DRI was placed before the DGFT. The DGFT specifically referred to one o....

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....as available in the SION are present in the exported goods, there could be duty entitlement granted. The DGFT had also clarified that the only aspect to be verified on considering grant of DEPB is a confirmation of whether the goods exported are as per the description given in DEPB schedule. 4. The Tribunal also looked at circular 45 of 2003 brought out by the Government of India, again on the ....