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Import (Contd.)
— value of Hot-rolled steel plates (non-alloy), contemporary imports by PSU
when not reliable evidence for enhancement of value - See under
VALUATION (CUSTOMS) ............................ 279
Industrial solvents and residue obtained as intermediate products by
distillation of naphtha not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
Injection moulding machine for moulding Synthetic Polymer for generating
footwear soles imported from China, classification and levy of ADD - See
under ANTI-DUMPING DUTY .......................... 193
Intermediate products - Distillation of naphtha, industrial solvents and
residue obtained as intermediate products not to be classified as Motor
Spirit - See under SPIRIT .............................. 273
Interpretation of statutes - Exemption - Attempt needs to be made to find
out meaning which would achieve rather than frustrate the object of
granting exemption and that meaning should be preferred which does
not lead to uncertainty or unintended results — Pee Cee Cosma Sope Ltd. v.
Commissioner of Central Excise, Kanpur (Tri. - All.) ..................... 281
— Section 44(1)(a) of Prevention of Money Laundering Act, 2002 - Statutory
provision refers to two offences viz. scheduled offence and offence
punishable under Section 4 ibid - In deciding whether Special Court
within whose jurisdiction scheduled offence committed or Special Court
within whose jurisdiction offence under Section 4 committed ibid Section
44(1)(a) ibid provides that, Court constituted for area in which offence
committed - Section 44(1)(a) of Prevention of Money Laundering Act,
2002 — Inspector of Police, CBI/SCB v. Asstt. Dir., Directorate of Enforcement (Ker.) ..... 209
— Section 44(1)(c) of Prevention of Money Laundering Act, 2002 -
Authorized officer competent to lay complaint vested with solemn
discretion to carefully apply his mind and only in appropriate cases
where committal to Special Court will not defeat prosecution and enable
speedy disposal of case and achieve purpose of Statute should file
application - Terms “it shall” in impugned Section 44(1)(c) ibid following
words “under sub-clause (b)” does not make it mandatory on Court to
allow every application, without due application of mind and de hors
merits of case - Section 44(1)(a) of Prevention of Money Laundering Act,
2002 — Inspector of Police, CBI/SCB v. Asstt. Dir., Directorate of Enforcement (Ker.) ..... 209
— taxing statute - Notes on clauses - Reference to notes on clauses cannot
decide whether amendment is clarificatory, unless amendment itself so
unequivocally states — Commissioner Central Excise, Mumbai-V v. Reliance Media
Works Ltd. (Bom.) .................................... 220
Investigation - Offences under Money Laundering Act, scope of
investigation and trial - See under PREVENTION OF MONEY
LAUNDERING ACT, 2002 (PMLA) ........................ 209
Jackets of leather export, allegation of overvaluation in order to claim
higher drawback not established - See under VALUATION (CUSTOMS) ... 257
Jurisdiction of designated Court over scheduled offence cases under PMLA
- See under MONEY-LAUNDERING ....................... 209
— over predicate offence cases under PMLA - See under MONEY-
LAUNDERING ................................... 209
EXCISE LAW TIMES  15th April 2020  35