2017 (4) TMI 833

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..... avindran This appeal is directed against order-in-appeal No.650/2006-MCH dated 19.12.2006. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration, after filtering out unnecessary details, are the appellant exported a consignment of bulk drugs by shipping bill dated May 2005 and due to quality problem, the said goods were re-imported and a bill of entry d .....

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..... 7) ELT 295, wherein the Bench at paras 3 and 4 held as under:- "3. The Commissioner (Appeals) has rejected the appeal filed by the appellants after noting that the appellants had not requested for any extension for re-exporting the goods, though the Bank Guarantee was renewed for a further period. As such, he has held that the appellants have not fulfilled conditions of the bond and the guarantee .....

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