2004 (8) TMI 249

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....Briefly the facts are that the respondent exported sleeves under DEPB scheme claiming credit under Sl. No. 220 of the Product Group 63, which reads as under 'Sleeves' @ 19% with Valve Cap of Rs. 40/Kg. He filed in all seven Shipping Bills while exporting the goods, three of them dated prior to 20-10-2000 and the rest after that date. The exporter furnished a letter, dated 20-10-2000 from DGFT, New....

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....rted after examination. The Officer, it appears, did not verify whether the legend was embossed on the product itself, as they were not made aware of such requirement. After the goods were shipped, the appellant approached the Jt. DGFT's office for obtaining DEPB scrip, which was duly given to them by the same authorities without a value cap. Under the procedure prescribed the DEPB licence holder ....

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....d the benefit on the ground that export goods were not examined from a particular point of view and that the benefit of doubt should go to the exporter in such cases particularly when the shipping bills show the brand name of the export goods. 5. The department is aggrieved by this order. The main ground of the Revenue is that the exporter should have brought to the notice of the Customs that ben....