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Commissioner v. Reliance Media Works Ltd. (Bom.) ................ 220
Commissioner v. Sulakhi Chemicals Pvt. Ltd. (Tri. - Mumbai) ........... 273
Inspector of Police, CBI/SCB v. Asstt. DIR., Directorate of Enforcement
(Ker.) ......................................... 209
J.K. Traders v. Union of India (Pat.) ......................... 237
Jama Corporation Pvt. Ltd. v. Commissioner of Customs (Imports) (S.C.) .... 193
Narendra Kumar Jain v. Dinesh Meena, Joint Commr., Cus. (Preventive)
(Del.) ......................................... 247
Oil And Natural Gas Corporation Ltd. v. Union of India (Guj.) .......... 194
Pee Cee Cosma Sope Ltd. v. Commissioner of Central Excise, Kanpur (Tri. -
All.) .......................................... 281
Pinki Agarwal; See Commissioner v. Pinki Agarwal (Tri. - All.) ........... 277
Raju Sharma v. Union of India (Del.) ........................ 249
RBT Exports Pvt. Ltd. v. Commissioner of Customs (Port), Kolkata (Tri. -
Kolkata) ....................................... 257
Reliance Media Works Ltd.; See Commissioner v. Reliance Media Works
Ltd. (Bom.) ...................................... 220
Sharaya International v. Commissioner of Customs, Nhava Sheva-V (Tri. -
Mumbai) ....................................... 297
Skyline Exports v. Deputy Commr. of Cus. (EDI-Drawback), Chennai
(Mad.) ........................................ 254
Sulakhi Chemicals Pvt. Ltd.; See Commissioner v. Sulakhi Chemicals Pvt.
Ltd. (Tri. - Mumbai) ................................. 273
Turakhia Ferromet Pvt. Ltd. v. Commr. of Cus. (Import), Mumbai (Tri. -
Mumbai) ....................................... 279
Vedanta Limited v. Union of India (Bom.) ...................... 206
Zerogravity Aesthetics LLP v. Commissioner of Cus. (Noida), Dadri (Tri. -
All.) .......................................... 303
SUBJECT INDEX
[CASE LAW : CUSTOMS, EXCISE & EXIM]
Adjudication - Reliance of DRI Alert Circular - Non-furnishing a copy
thereof - Natural justice - In view of Revenue’s averment that matter if
remanded would be readjudicated on its merits, impugned order set
aside, it being violative of natural justice - Accepting petitioner’s request,
Revenue directed to furnish him a copy of aforesaid Alert Circular within
7 days - Thereafter petitioner shall submit reply to Show Cause Notice
within next seven days and case would be adjudicated by Adjudicating
Authority on its own merits without being influenced by said circular -
Section 122A of Customs Act, 1962 - Article 226 of Constitution of India
— Vedanta Limited v. Union of India (Bom.) ........................ 206
Adjudication proceedings - Methodology - Challenge in Writ proceedings -
Show Cause Notice with regard to seizure of Gold Bars has already been
issued and adjudication proceedings have already begin - Thus
petitioner’s challenge for correction of methodology of adjudication,
cannot be accepted at all - No interference is called for in discretion of
adjudication authority who is expected to complete adjudication
EXCISE LAW TIMES 15th April 2020 30

