2014 (11) TMI 953

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.... For the Respondent : Mr. N. Jagdish, A.R. ORDER Per B.S.V. MURTHY; The appellant imported 770 cartons of Frozen Cooked P & D tail-off salad shrimps in terms of Notification No. 158/95-Cus dated 14.11.1995. The notification permits importation of exported goods for reprocess and re-export within 6 months. The appellant executed a bond as per the requirement but failed to fulfill the condition ....

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....After hearing both sides, we find that similar issue had come up before this Tribunal in the case of Dhanalaxmi Controls & Equipments vs. Commissioner of Customs, Cochin [2007 (213) E.L.T. 284 (Tri.-Bang.)]. In that case, this Tribunal had accepted the submission that if the assessee had paid Central Excise duty instead of fulfilling the obligation under Notification No. 158/95-Cus dated 12.11.199....