https://www.taxtmi.com/caselaws?id=81610 Export-bond liability for molasses attached to the exporter who filed the export application and executed the bond, not to the manufacturer who merely supplied the goods. Because the competent authority accepted proof of export and condoned the shortage, and that order was not challenged, it attained finality and could not be disregarded by the appellate authority. On that basis, duty could not be imposed on the manufacturer for alleged non-export of goods removed for export under bond. en-us Fri, 20 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81610 Export-bond liability for molasses attached to the exporter who filed the export application and executed the bond, not to the manufacturer who merely supplied the goods. Because the competent authority accepted proof of export and condoned the shortage, and that order was not challenged, it attained finality and could not be disregarded by the appellate authority. On that basis, duty could not be imposed on the manufacturer for alleged non-export of goods removed for export under bond. Case-Laws Central Excise Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81610