https://www.taxtmi.com/caselaws?id=48614 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. en-us Mon, 31 Dec 2001 00:00:00 +0530 Thu, 05 Aug 2010 13:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48614 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. Case-Laws Central Excise Mon, 31 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48614