TaxTMI 
TaxTMI 
2003 (9) TMI 160
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....ppellants imported 64,000 pieces of Magnetic Buttons and cleared the same under bill of entry dated 12-1-90, after availing the benefit of concessional rate of duty under Notification No. 267/89-Cus., dated 1-11-89. The said Notification granted concessional rate of duty in respect of the specified goods for use in the leather industry, subject to fulfilment of certain conditions enumerated therei....
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.... a show cause notice dated 22-2-99 proposing recovery of duty of Rs. 2,48, 921. 00 (Rupees two lakh forty eight thousand nine hundred twenty-one), directing the appellants to show evidence of utilisation of the imported goods in the manufacturing activity relating to leather goods /cotton goods separately. The appellants vide its letter dated 4-3-99 replied to the above Notification and referred t....
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....m only in the Leather Hand Bags for which the Chartered Accountants' Certificates were produced on record, along with other documents showing export of such leather bags, the Commissioner (Appeals) has rejected their appeal on altogether different grounds which were not the subject matter of either the show cause notice or the adjudication order. He has observed that the appellants were not having....
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....d to the Notification. He also submits that if the valid proper Registration-cum-Membership Certificate would not have been there and if the appellant company could not have been an actual user, the benefit of the Notification would not have been extended at the time of importation and the Customs Authorities would not have accepted the Bond. The very fact that the Bond was accepted by the Commiss....