2010 (12) TMI 596

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....condition of hearing their appeal. 2. The facts of the case, in brief, are that the appellant had filed Bill of Entry No. 2049 dated 23-4-1993 for clearance of 25.000 MTs. Midsole-Insole material imported as consumables for leather industry at the declared value of Rs. 8,77,567/- and had sought duty exemption under Notification No. 224/85-Cus., dated 9-7-1985, as they were actual user of the imported goods. The test report of the imported goods revealed that it was PVC leather cloth. End Use Bond was obtained from the appellant, as per Standing Order dated 22-11-1989 issued by Customs House, Bombay. Under the end use Bond dated 30-4-1993, the appellant had undertaken to deliver a duly signed end use certificate from the jurisdiction....

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....t they have entered into a bond at the time of import of the material which require them to produce end use certificate or a certificate from any other person indicating the use of the material in the leather industry. They have produced Chartered Accountant's certificate along with an affidavit dated 18-3-2000 to support their stand that the imported materials have been used in the manufacture of leather goods. Further, the final product i.e. leather products stands exported by them, which fact is not disputed by the Revenue. It is also contention of the learned consultant that they have approached the jurisdictional Central Excise officer for grant of end use certificate, which does not stand given by them on the ground that the assessee ....