1987 (4) TMI 77

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....ase, the petitioner imported certain goods and cleared the goods without payment of duty by furnishing bond on condition of re-exporting as provided under Item No. 22A of the First Schedule to the Central Excises and Salt Act, 1944 for export under A.R.4. Thereafter a show cause notice was issued to the Petitioner alleging that 5 years had passed but the Petitioner could not produce any document s....

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....he authorities concerned were of the view that the goods could not be said to have been exported in the absence of the documentary proof in the shape of A.R. 4 endorsed by the Customs House. Against the said decision of the Additional Collector of Central Excise, Calcutta, dated January 17, 1981 the petitioner preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, Ca....