TaxTMI 
TaxTMI 
1995 (3) TMI 245
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....vocates, for the Appellants. Shri Satish Shah, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - M/s. Alcatel India Ltd. had filed this appeal against the Order No. 739/90, dated 29-5-1989 passed by Additional Collector of Customs, AIR Caro, Indira Gandhi International Airport, New Delhi whereby he had enforced the bond of Rs. 3,90,000/- for realisation of Customs duty levi....
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....earned Departmental Representative who appeared for the respondent Collector. The name of the appellants is changed to M/s. Mekaster Overseas Communication Pvt. Ltd. as requested. 2. The facts of the case are as follows : The appellants had imported certain telecommunication equipment for display in an Exhibition. Duty free import was permitted to them in terms of exemption Notification No. 116/....
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....the Bank, the Additional Collector had invoked the Bank guarantee and demanded payment. The Bank had paid the amount in question on 19-6-1989. The order was, however, received by them only in September 1990, they filed a writ petition in the Delhi High Court. The same was, however, dismissed by the Honourable Court holding that the statutory remedy by way of appeal was available to them. The Court....
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....directed the Bank to pay the amount in terms of the guarantee. Shri Haskar pleaded that their appeal be allowed and the re-export permitted. As the duty amount has already been recoverea by the department, consequential benefit may be granted to them. 4. Shri Satish Shah, learned Departmental Representative replied on behalf of the respondent Collector to the submission made by Shri Haksar. ....