2018 (9) TMI 194

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.... Shri J.C. Patel, Advocate for the Respondent- Assesseer ORDER Per: Ramesh Nair The issue involved in the present case is that whether, in respect of differential duty payment at the time of final assessment, in a case of imports, clearances made under advance authorization by debiting from the DEPB scrips, is permissible or otherwise. 2. Shri S.N. Gohil, Ld. Superintendent (AR) appe....

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....2009) whereas the period in the present case involved is 2003-2006. As per the relevant and correct para referred by the Ld. Commissioner (A), the respondent is entitled to make a payment of duty through DEPB at the time of actual debit. The actual payment and debit was made while making a payment of duty at the time of final assessment. Therefore, there is no error in the impugned order rather th....

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....w that the even in case when DEPB scrip is purchased from the open market, the same is permissible to be utilized in lieu of payment of duty in cash. In such a case also no correlation needs to be established that whether said DEPB license/scrip was obtained subsequent to the shipping of the imported goods or prior to that. Therefore, the period of obtaining the DEPB license is not relevant. The o....