1989 (8) TMI 208 - AT - Customs

Summary

The appellants imported Roller Bearings below 85 mm and claimed benefit of Notification No. 179/80-Cus. The Assistant Collector rejected their refund claim for non-filing of D.G.T.D. and End Use affidavit. The Collector of Customs (Appeals) also rejected the appeal for not furnishing a bond. The Tribunal allowed the appeal by remanding the matter for de novo adjudication, stating no bond was necessary as full duty was paid in cash.