9911796707
TMI Blog1983 (6) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 211/77. 2. The said claim was rejected on the ground that the Appellant had failed to execute a bond in terms of the said notification at the time of clearance of goods; nor was anything mentioned about the bond in the claim for refund as well as in the letter dated 28-7-1979. The Assistant Collector of Customs had observed categorically that no bond can be accepted at this stage . 3. An appeal filed against the aforesaid order was rejected by the Appellate Collector of Customs, Bombay on the same grounds. 4. A perusal of the Notification No. 211/77, dated 15th October, 1977 would reveal that the exemption from payment of the whole of the duty as well as the additional duty leviable was granted subject to, amongst ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (v) will pay the leviable duty in full in the event of failure to produce the certificate of user within a period of six months of each clearance or such extended period, as the case may be, was executed and submitted to the Asstt. Collector on or about 23-2-1979; (c) a copy of the said bond produced before us did not disclose if it was duly accepted by the Asstt. Collector for and on behalf of the President of India, and if so, when; (d) on the contrary, the Asstt. Collector in his order dated 22-9-1979 stated categorically that no bond can be accepted at that stage for goods imported long prior thereto; (e) nor was there any averment or indication that the terms of the bond with regard to at least the production of end-us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trospective effect is not what is comprehended in the Notification, since, the execution of the bond was a condition precedent for the exemption. Even if one were to assume that the bond was accepted, although it is not borne out by the record, it cannot be that an acceptance of the bond contrary to the terms of the notification in question can mean or imply that the requirements of the notification are fulfilled and accordingly the benefit of the notification is to be extended to the Appellant. The acceptance of the bond, if there be any, cannot derogate from the requirements of the notification which required the execution of the bond to be a condition precedent for the exemption to apply. Nor can the Appellant be heard to say that now th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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