Bond jurisdiction governs duty recovery and penalty for missing export proof; the factory officer cannot act independently.

Recovery of duty and imposition of penalty for failure to produce export proof under a bond must be undertaken only by the authority with whom the bond was executed and accepted. Where exports were covered by bonds filed before the Maritime Commissioner, the factory-level officer could not independently assume jurisdiction to demand duty or levy penalty; the proper course was to intimate the bond-accepting authority for appropriate action. The earlier ruling on the same point was applied, and the remand order and appellate view were not interfered with, leaving the matter to be dealt with within the correct bond jurisdiction.

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Issues: Whether the authority at the factory of clearance could demand duty and impose penalty where the export bond had been executed before another competent bond-accepting authority, and whether the appellate remand order required interference.

Analysis: The exports were effected under bonds executed before the Maritime Commissioner, and the authority enforcing the bond conditions was the authority with whom the bond had been filed and accepted. The proper course for the factory officer was only to intimate the bond-accepting authority or forward the matter for appropriate action. In these circumstances, the lower authority could not assume jurisdiction to demand duty or impose penalty. The earlier decision on the same point was applied to the facts of this case.

Conclusion: The challenge failed. The order of remand and the view taken by the Commissioner (Appeals) were not interfered with.

Final Conclusion: The revision was rejected, and the matter was left to be dealt with by the original authority in accordance with the bond-accepting authority's jurisdiction.

Ratio Decidendi: Recovery of duty and imposition of penalty for non-production of export proof under a bond must be taken only by the authority with whom the bond was executed and accepted.

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