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Seizure order (Contd.)
— Reason to believe - Supplementing reasons for formation of ‘reason to
believe’ through affidavit of authority - HELD : When statutory
functionary makes order based on certain grounds, its validity must be
judged by reasons so mentioned and cannot be supplemented by fresh
reasons in shape of affidavit or otherwise, for bad order, with passage of
time, and supplementing reasons would become good, which is not how
authorities required to function, more so, in case of confiscatory
legislation — J.K. Traders v. Union of India (Pat.) .................... 237
Smuggling of Areca Nuts from Nepal, confiscation not sustainable on lack
of evidence - See under SEIZED GOODS .................... 237
— of large cardamom, a non-notified goods, onus on department to establish
smuggling - See under CONFISCATION ..................... 277
Soap - Laundry soap manufactured with aid of gas, exemption admissible -
See under POWER ................................. 281
Special Economic Zone - Refund of Central Excise duty paid by DTA
supplier and collected from SEZ developer/unit on goods supplied to
them for their authorized operations - Since supplies to SEZ
developer/unit treated at par with exports and Special Economic Zones
Rules, 2006 providing mechanism only for such supplies under bond or
undertaking and no mechanism provided thereunder or Central Excise
Rules, 2002 for refund of duty on goods procured from DTA, such SEZ
developer/unit not entitled to refund of Central Excise duty collected
from them by DTA unit - Section 11B of Central Excise Act, 1944 — Adani
Power Ltd. v. Commr. of C.T., Rangareddy - GST, Telangana (Tri. - Hyd.) ........... 266
Special Economic Zone developer/unit procuring goods from DTA, refund
of excise duty paid by DTA supplier not admissible to SEZ
developer/unit - See under REFUND/REFUND CLAIM ............ 266
Spirit - Motor spirit - Industrial solvents and residue obtained as
intermediate products by distillation of naphtha over and above boiling
points and further blended with additives to obtain solvents SL-2 and SL-
11, not classifiable under sub-heading 2710 13 of Central Excise Tariff as
motor spirit particularly when sample test report of Hindustan
Petroleum Corporation Ltd. indicating that same not usable as fuel in
spark ignition engine — Commissioner of Central Excise, Pune-II v. Sulakhi Chemicals
Pvt. Ltd. (Tri. - Mumbai) ................................. 273
Suspicion vis-à-vis reason to believe in seizure of goods - See under
SEIZURE ORDER .................................. 237
Taxability of goods - Appeal not lying with High Court - See under
APPEAL TO HIGH COURT ............................ 220
Taxing statute interpretation, scope of Notes on clauses - See under
INTERPRETATION OF TAXING STATUTE ................... 220
Transshipment to authorised port of goods import at unauthorized port,
scope of - See under IMPORT ........................... 303
Trial - Prosecution of offence under Money Laundering Act, scope of
investigations and trial - See under PREVENTION OF MONEY
LAUNDERING ACT, 2002 (PMLA) ........................ 209
Turnkey project - Machinery imported for it on which duty paid in excess,
refund not deniable on ground of unjust enrichment - See under
REFUND/REFUND CLAIM ........................... 194
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