1983 (6) TMI 183

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....claimed reassessment under Notification No. 211/77. 2. The said claim was rejected on the ground that the Appellant had failed to execute a bond in terms of the said notification at the time of clearance of goods; nor was anything mentioned about the bond in the claim for refund as well as in the letter dated 28-7-1979. The Assistant Collector of Customs had observed categorically that "no bond can be accepted at this stage". 3. An appeal filed against the aforesaid order was rejected by the Appellate Collector of Customs, Bombay on the same grounds. 4. A perusal of the Notification No. 211/77, dated 15th October, 1977 would reveal that the exemption from payment of the whole of the duty as well as the additional duty levi....

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....of the manufacture as if the said wastages were imported in that form; (v) will pay the leviable duty in full in the event of failure to produce the certificate of user within a period of six months of each clearance or such extended period, as the case may be, was executed and submitted to the Asstt. Collector on or about 23-2-1979; (c) a copy of the said bond produced before us did not disclose if it was duly accepted by the Asstt. Collector for and on behalf of the President of India, and if so, when; (d) on the contrary, the Asstt. Collector in his order dated 22-9-1979 stated categorically that no bond can be accepted at that stage for goods imported long prior thereto; (e) nor was there any averment or indicat....