TaxTMI 
TaxTMI 
2001 (11) TMI 131
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....imported four consignments of chemicals, claimed and was granted clearance under a licence issued under the Duty Entitlement Pass Book (DEPB) Scheme without payment of duty under Notification 34/97. Notice was subsequently issued to it proposing to recover the special additional duty of customs not paid on these goods. The Asst. Commissioner, whose order has been confirmed by the Commissioner (App....
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....s is debited against credit that has been granted. The exemption contained in the notification, as we have noted, is available to only basic and additional duties of customs. Therefore, this notification does not have any bearing on the special additional duty of customs. Hence the importer of any goods in respect of this exemption is claimed would, but for any other exemption, have to pay the spe....
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....with since the importer did not debit in the pass book the special additional duty payable. This view is erroneous. We have already indicated above that exemption under that notification was only to basic and additional duties of customs. Exemption was subject to debit being made in the passbook of the amount of these duties payable. The condition contained in sub clause (iii) of clause (2) of not....