HINDUSTAN AERONAUTICS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN this Revision under Sec. 131 of the Customs Act, 1962, as it read at the relevant time, transferred to the Tribunal and heard by us as an appeal, under the provisions of Sec. 131(B) of the Act, it would appear that the Appellant had cleared the goods in question on payment of the duty assessed and claimed reassessment under Notification 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 -79. 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.