9911796707
TMI Blog1990 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance. The goods were assessed by the customs authorities, extending the benefit of exemption under Customs Notificition No.229/83 dated 18-8-1983 on execution of a bond by the appellants binding themselves to submit a certificate of consumption of the goods for the designated purpose within the period stipulated in the bond. However, the appellants failed to comply with this requirement. At their request, the Assistant Collector extended the time limit for submission of the consumption certificate upto 28-2-1986 by his letter dated 17-9-1985. The appellants failed to utilise the goods even by the extended date and, consequently, they approached the Assistant Collector for further extension of the time limit. By a letter dated 20-12-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond in such form and for such sum as may be specified by the Assistant Collector of Customs, bind himself to pay, on demand, in respect of such goods as are not proved to the satisfaction of the Assistant Collector to have been used for the aforesaid purpose, an amount equal to the difference between the duty leviable on such goods but for the exemption contained in the notification and that already paid at the time of importation. Serial number 3 of the Table to the notification specified Gamma Ferric Oxide. The purpose for which the concessional import was allowed was the manufacture of magnetic inks or magnetic tapes. In the present case the appellants imported Gamma Ferric Oxide and it is said to have been used in the manufacture of Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions in support of the submission that, in the circumstances of the case, the benefit of duty exemption should be extended to the appellants. 5. Opposing the above submissions, the learned DR stated that the amending notification was prospective in effect and had no bearing on the outcome of this case where the import took place long before the coming into force of the amending notification. He also submitted that the certificate of end-use was not in the form envisaged in the bond, that is to say, a certificate from the DGTD, Central Excise authorities or Director of Industries. At the time the Assistant Collector passed his Order-in-Original, the certificate had not been produced. Therefore, his order as well as the Collector's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be noted that by the amending notification the condition of execution of a bond to produce end-use evidence has been altogether done away with in respect of Gamma Ferric Oxide. 7. In the case of L.M. Ven Moppes Diamond Tools India Ltd., Madras v. Government of India - 1981 (8) E.L.T. 165 (Mad.), the Madras High Court was concerned with delayed submission of end-use certificate in respect of duty exemption in terms of another Customs notification. Though the delay was substantial, the High Court held that the delay was bonafide and was beyond the control of the petitioner. Para 3 of the judgment is very relevant and is reproduced below :- "Further, the right to obtain the relief of lower rate of customs tariff arises to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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