2002 (1) TMI 109

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....S. Bajaj, Member (J)]. - This appeal has been preferred by the appellants against the impugned order-in-appeal dated 4-1-2001 passed by the Commissioner of Customs (Appeals) vide which he had affirmed the differential amount of additional duty of customs (in short 'CVD') of Rs. 1,51,696/- against them. 2. The facts are not much in dispute. The appellants imported vide B/E No. 111706, date....

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....t. Commissioner of Customs. The Asstt. Commissioner who adjudicated the show cause notice confirmed the duty demand. Through the order-in-appeal, that order had been affirmed by the Commissioner of Customs (Appeals). 3. We have heard both the sides. 4. The learned Counsel has not contested the duty liability of Rs. 1,51,696/- as he has fairly conceded that the benefit of exemptio....

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....le contesting the liability to pay the duty had observed as under - I observe from the records submitted before me that the appellants had submitted an end use Bond No. 319/1997, dated 25-10-1997 with supporting Bank Guarantee before clearance of goods imported vide B/E No. 111706, dated 17-10-1997. Since the conditions of the bonds were to be complied subsequently, hence the assessment was not....