1987 (4) TMI 77

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..... goods without payment of duty by furnishing bond on condition of re-exporting as provided under Item No. 22A of the First Schedule to the Central Excises and Salt Act, 1944 for export under A.R.4. Thereafter a show cause notice was issued to the Petitioner alleging that 5 years had passed but the Petitioner could not produce any document showing that the goods had been exported and as a result th .....

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..... uld not be said to have been exported in the absence of the documentary proof in the shape of A.R. 4 endorsed by the Customs House. Against the said decision of the Additional Collector of Central Excise, Calcutta, dated January 17, 1981 the petitioner preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, Calcutta Bench, and the said Tribunal by its order, dated Apr .....

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