2014 (11) TMI 953

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..... For the Respondent : Mr. N. Jagdish, A.R. ORDER Per B.S.V. MURTHY; The appellant imported 770 cartons of Frozen Cooked P & D tail-off salad shrimps in terms of Notification No. 158/95-Cus dated 14.11.1995. The notification permits importation of exported goods for reprocess and re-export within 6 months. The appellant executed a bond as per the requirement but failed to fulfill the condition .....

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..... After hearing both sides, we find that similar issue had come up before this Tribunal in the case of Dhanalaxmi Controls & Equipments vs. Commissioner of Customs, Cochin [2007 (213) E.L.T. 284 (Tri.-Bang.)]. In that case, this Tribunal had accepted the submission that if the assessee had paid Central Excise duty instead of fulfilling the obligation under Notification No. 158/95-Cus dated 12.11.19 .....

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..... r taking the amount recovered by the department by encashment of Bank Guarantee into account, shall be paid by the appellant within eight weeks and report compliance on 26.6.2014. It is also made clear that in case the Bank Guarantee is not valid, the appellant shall deposit the Central Excise duty with interest within the period specified above. Subject to such compliance, the requirement of pre- .....

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