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of <h1>Tribunal remands appeal for new hearing, no bond needed as duty paid in cash.</h1> The Tribunal allowed the appeal, remanding the matter for de novo adjudication, stating no bond was necessary as full duty was paid in cash. - 1990 (45) ... Exemption subject to certain conditions The appellants imported Roller Bearings below 85 mm and claimed benefit of Notification No. 179/80-Cus. The Assistant Collector rejected their refund claim for non-filing of D.G.T.D. and End Use affidavit. The Collector of Customs (Appeals) also rejected the appeal for not furnishing a bond. The Tribunal allowed the appeal by remanding the matter for de novo adjudication, stating no bond was necessary as full duty was paid in cash.
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