End-use bond not required after release of goods; end-use certificate alone was sufficient to prove industrial use.

After clearance of the goods on payment of redemption fine and penalty, insistence on an additional end-use bond was unnecessary because the purpose of such a bond is to secure compliance before release of the goods. Since the goods had already been released, the department's safeguard could be satisfied by requiring only an end-use certificate to evidence utilisation in industrial operation. The bond requirement was therefore deleted, and the importer was left with the obligation to produce the end-use certificate before the Assistant Collector.

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Issues: Whether the importer, after clearing the goods on payment of fine and penalty, could still be required to execute an end-use bond in addition to producing an end-use certificate.

Analysis: The goods had already been released on payment of redemption fine and penalty. The requirement of a bond is meant to secure future compliance where the goods are yet to be released and the department may need recourse if the stated end-use is not fulfilled. Once release had already taken place, insistence on a bond was unnecessary; production of an end-use certificate was sufficient to show utilisation in industrial operation.

Conclusion: The bond requirement was deleted, and the importer was required only to produce an end-use certificate before the Assistant Collector.

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