2008 (1) TMI 683

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...., for the Appellant. Ms. Padmavati Patil, Advocate, for the Respondent. [Order]. -  This is an appeal filed by the revenue. Respondent in this case have procured fabrics from M/s. Bombay Dyeing for the purpose of export without payment of duty having executed a joint bond along with M/s. Bombay Dyeing undertaking that in case the fabrics is not used in the manufacture of garments for....

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....ch payment of duty should be treated as deposit and the credit of the same was not admissible and accordingly the clearances made by the respondent should be treated as clearances without payment of appropriate duty and goods were therefore liable to confiscation as having been cleared without payment of duty. 3.  I have considered the submissions. I find that in this case a joint bond has....