2002 (3) TMI 486

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....ter referred to as H.H.I). In terms of this contract, some P.D. Pumps involving Central Excise duty of Rs. 4,90,949.35 were cleared under bond without payment of duty to M/s. H.H.I. These P.D. Pumps were exported under bond on AR 4, dated 6-8-84. The goods were shipped to Korea from Bombay Port on 7-9-84 and the proof of shipment as provided under rules was sent directly to the Assistant Collector, Central Excise, Allahabad by the Maritime Collector. The aforesaid AR 4 was duly endorsed by the Maritime Collector, Bombay and sent directly to the Assistant Collector of Central Excise having jurisdiction on the appellants' factory. After receipt of proof of export, the Assistant Collector of Central Excise, Allahabad released the B-1 General S....

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....contended by the appellants that the goods were cleared from their factory under AR 4, dt. 6-8-84 without payment of duty and duly exported under bond to South Korea. On completion of the shipment of the goods, the AR 4 in question was duly endorsed to this effect by the Maritime Collector, Bombay. The proof of export was sent directly to the Assistant Collector, Central Excise, Allahabad by the Maritime Collector. Consequently, the B-1 security bond executed by the appellants was discharged by the Assistant Collector of Central Excise, Allahabad and bank guarantee of Rs. 1.5 lakh released by him. It is contended that all the formalities as stipulated in Rule 13 of the Central Excise Rules, 1944 were complied with inasmuch as the said pumps....