1989 (8) TMI 208

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....yya, JDR, for the Respondent. [Order per : Harish Chander, Member (J)].  - The appellants had imported Roller Bearings below 85 mm by air AI-116 dated 12th May 1981 and the goods were assessed 100% + 25% and 15% + 5% and had paid the duty. The appellants have claimed the benefit of Notification No. 179/80-Cus., dated 4th September, 1980. The Assistant Collector had rejected the refund c....

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....of his argument he has referred to a judgment in the case of M/s. Indian Drugs & Pharmaceuticals Ltd. v. Collector of Customs, Bombay reported in 1988 (15) E.C.R. 359 where the Tribunal had held that where the appellants had paid the full duty amount there was no necessity of execution of a bond for guaranteeing the payment of duty when the full duty was deposited in cash. The learned Advocate fur....

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....iew of the earlier judgment of the Tribunal in the case of Indian Drugs & Pharmaceuticals Ltd. v. Collector of Customs, Bombay reported in 1988 (15) E.C.R. 359 we are of the view that there was no necessity of executing a bond as the appellants had paid the full amount of duty in cash. Regarding the filing or the D.G.T.D. certificate in original we are of the view that we accept the contention of ....