1983 (3) TMI 184

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..... Dilipsinhji]. - This is an appeal transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The main plea put forth by the appellants in writing and orally is that their failure to make the necessary declaration that no rebate of Central Excise duty paid on fibres has been obtained under the Central Excise Rules, 1944 in the Shipping Bill at the time of shipment of goods as re .....

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..... ese submissions. We find that the required declaration should have been made under the provisions of the Public Notice dated 1.6.1978 mentioned above, at the time of the shipment of the goods. The purpose is now served by this declaration made by the appellants with the supplementary claim and this has been further confirmed by the certificate of the Supdt. of Central Excise, Navsari. These requir .....

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