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Customs Act, 1962 (Contd.)
— Section 18 - See under APPEAL TO APPELLATE TRIBUNAL ......... 297
— Section 110 - See under SEIZED GOODS ..................... 237
— Section 111 - See under CONFISCATION .................... 277
— See also under IMPORT .......................... 303
— Section 112 - See under CONFISCATION .................... 277
— See also under IMPORT .......................... 303
— Section 113 - See under REDEMPTION FINE .................. 249
— Section 114A - See under PENALTY ....................... 298
— Section 122A - See under ADJUDICATION ................... 206
— See also under ADJUDICATION PROCEEDINGS ........... 247
— Section 123 - See under CONFISCATION .................... 277
— Section 125 - See under IMPORT ......................... 303
— See also under REDEMPTION FINE ................... 249
— Section 129A - See under APPEAL TO APPELLATE TRIBUNAL ....... 297
CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX
DRAWBACK (AMENDMENT) RULES, 2006 :
— Rule 13 - See under DRAWBACK ......................... 254
CUSTOMS NOTIFICATION :
— Notification No. 39/2010-Cus. - See under ANTI-DUMPING DUTY ...... 193
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 8453 - See under ANTI-DUMPING DUTY .................... 193
— 8477 10 00 - See under ANTI-DUMPING DUTY ................. 193
CUSTOMS VALUATION (DETERMINATION OF VALUE OF EXPORT
GOODS) RULES, 2007 :
— Rule 3 - See under VALUATION (CUSTOMS) .................. 257
— Rule 4 - See under VALUATION (CUSTOMS) .................. 257
— Rule 5(a) - See under VALUATION (CUSTOMS) ................ 257
Defect memo not issued, denial of drawback violating natural justice - See
under DRAWBACK ................................ 254
D.G.F.T. Public Notice No. 180/2000, dated 16-6-2000 - See under
DRAWBACK .................................... 254
Distillation of naphtha, industrial solvents and residue obtained as
intermediate products not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
Drawback - Denial of benefit - Rejection of part claims relating to period pre-
30-6-2000 based solely on Public Notice No. 180/2000, dated 16-6-2000
providing for clearance of pending drawback claims - Assessee should
not be denied benefit of drawback based merely on Public Notice -
Assessee satisfying all other requirements under relevant
Notification/Scheme - No defect memo has been issued to assessee
pointing out to it defects in its drawback claims - Violation of principles
of natural justice - Claims denied under impugned order sanctioned and
to be paid over to assessee within six weeks - Rule 13 of Customs, Central
EXCISE LAW TIMES  15th April 2020  33