2009 (3) TMI 151

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..... period stipulated for such re-export. At the time of re-importation, a bond was executed with bank guarantee undertaking to export within six months. The Assistant Commissioner vide order dated 24-3-08 encashed the bank guarantee and thereafter Commissioner passed the impugned order dated 7-4-2008 confirmed the demand of duty amounting to Rs. 24,20,000/- without even issue of show-cause notice an .....

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..... the time of re-importation, a bond was executed with bank guarantee undertaking to export within six months. The Assistant Commissioner vide order dated 24-3-08 encashed the bank guarantee and thereafter Commissioner passed the impugned order dated 7-4-2008 confirmed the demand of duty amounting to Rs. 24,20,000/- without even issue of show-cause notice and without offering personal hearing. 3. .....

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