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2010 (9) TMI 282 - CESTAT, AHMEDABADDuty liability - goods not exported by the merchant exporters but diverted in the local market - merchant exporter has executed the export bonds thereby binding themselves to pay the duty due on the goods, if not exported within 6 months - merchant exporters failed to submit proof of export – Held that: - merchant exporters failed to discharge the duty liability, the same shall be recovered from the manufacturer, as they have acted surety in the bonds - failure to pay duty by the merchant manufacturers, the respondents would be liable to pay duty - appeals are accordingly rejected
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