9911796707
TMI Blog2002 (3) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... Pumps involving Central Excise duty of Rs. 4,90,949.35 were cleared under bond without payment of duty to M/s. H.H.I. These P.D. Pumps were exported under bond on AR 4, dated 6-8-84. The goods were shipped to Korea from Bombay Port on 7-9-84 and the proof of shipment as provided under rules was sent directly to the Assistant Collector, Central Excise, Allahabad by the Maritime Collector. The aforesaid AR 4 was duly endorsed by the Maritime Collector, Bombay and sent directly to the Assistant Collector of Central Excise having jurisdiction on the appellants factory. After receipt of proof of export, the Assistant Collector of Central Excise, Allahabad released the B-1 General Security Bond and also the Bank Guarantee of Rs. 1.25 lakh furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR 4, dt. 6-8-84 without payment of duty and duly exported under bond to South Korea. On completion of the shipment of the goods, the AR 4 in question was duly endorsed to this effect by the Maritime Collector, Bombay. The proof of export was sent directly to the Assistant Collector, Central Excise, Allahabad by the Maritime Collector. Consequently, the B-1 security bond executed by the appellants was discharged by the Assistant Collector of Central Excise, Allahabad and bank guarantee of Rs. 1.5 lakh released by him. It is contended that all the formalities as stipulated in Rule 13 of the Central Excise Rules, 1944 were complied with inasmuch as the said pumps were exported out of India. It is therefore, contended that there is no warrant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty under bond and this fact is duly accepted by the department. After the goods were exported, the AR 4 and the bond executed by the party were duly discharged and the bank guarantee released by the Assistant Collector. Thus, the provisions of Rule 13 are fully complied with. Even if the said goods are subsequently returned to India, there is no provision under the Central Excise Law (none is relied on) to recover the Central Excise duty on such goods. The recovery of duty, if any, would only be under the provisions of Customs law which is not the case here. The impugned order of the Additional Collector is without any legal support and the same cannot sustained. This order is, therefore set aside and the appeal is allowed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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