DEPB benefit cannot be denied unilaterally by Customs Authority

Ganges Internationale Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that export benefit cannot be denied unilaterally by the Customs authorities. Thus, unilateral denial of DEPB benefits by Customs authority not justifiable. Accordingly, appeal is allowed and order is set aside. Facts- The Appellant is engaged in the manufacture and export of both Towers for Transmission of Electricity and Telecom Towers, had claimed DEPB benefits for both the items exported under Sl. No. 24 of Product Group Code 61 (Engineering Products) wherein the description of the export...