Page 13 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] INDEX - 1st May, 2020 xi
Customs House Agent not liable to penalty in absence of Mens rea in import
fraud - See under PENALTY ............................ 332
CUSTOMS ACT, 1962 :
— See under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ..... 340
— Section 17(5) - See under ADJUDICATION .................... 400
— See also under ASSESSMENT ...................... 458
— Section 17(6) - See under ADJUDICATION .................... 400
— Section 26A - See under APPEAL ......................... 397
— See also under REFUND/REFUND CLAIM .............. 397
— Section 28 - See under DEMAND ......................... 417
— See also under RE-IMPORTED GOODS ................. 405
— See also under TELEVISION SETS OF FOREIGN BRANDS ...... 457
— Section 28(4) - See under DEMAND AND PENALTY .............. 346
— Section 72 - See under POLICE AND VIOLATION ............... 314
— Section 111 - See under CONFISCATION AND PENALTY ........... 455
— See also under GOLD SMUGGLING .................. 372
— See also under PENALTY ......................... 332
— See also under TELEVISION SETS OF FOREIGN BRANDS ...... 457
— Section 111(d) - See under CONFISCATION ................... 442
— See also under CONFISCATION, REDEMPTION FINE AND
PENALTY ................................. 417
— Section 111(m) - See under CONFISCATION .................. 442
— See also under CONFISCATION, REDEMPTION FINE AND
PENALTY ................................. 417
— Section 112 - See under CONFISCATION AND PENALTY ........... 455
— Section 112(a) - See under CONFISCATION, REDEMPTION FINE AND
PENALTY ...................................... 417
— See also under PENALTY ....................... 332, 369
— Section 113(i) - See under CONFISCATION ................... 382
— Section 113(ia) - See under CONFISCATION................... 382
— Section 114 - See under CONFISCATION .................... 382
— Section 114A - See under DEMAND ....................... 417
— See also under PENALTY ......................... 417
— Section 114AA - See under PENALTY .................... 332, 369
— Section 116 - See under CONFISCATION AND PENALTY ........... 455
— Section 122A - See under ADJUDICATION ................... 380
— Section 123 - See under TELEVISION SETS OF FOREIGN BRANDS ...... 457
— Section 125 - See under CONFISCATION .................... 382
— See also under CONFISCATION AND PENALTY ........... 455
— See also under REDEMPTION FINE ................... 442
— Section 128 - See under APPEAL ......................... 397
— Section 128(1) - See under APPEAL TO COMMISSIONER (APPEALS) .... 458
— Section 130 - See under PENALTY ........................ 332
— Section 135 - See under PROSECUTION ................... 318, 364
— Section 149 - See under FOREIGN TRADE POLICY (FTP) ........... 367
EXCISE LAW TIMES  1st May 2020  13