DGFT Clarification prevails over allegation by Customs Department

Amar Cold Storage Vs C.C.-Jamnagar (Prev) (CESTAT Ahmedabad) CESTAT held that change of circumstances by way of clarification issued by the DGFT and withdrawal of the show cause notice, there was no scope for adjudicating authority to deviate from the decision taken by the DGFT to classify the goods under DEPB Entry at Sr.No.2/66 therefore, the adjudicating authority has no authority to sit over the policy decision taken by the DGFT. We are therefore of the view that the clarification given by the DGFT will prevail over the allegation made by the Customs Department therefore, the entire adjud...