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xvi EXCISE LAW TIMES [ Vol. 372
Export goods i.e. Nubuck Leather on testing not found to be same as
declared, confiscation, Redemption Fine and penalty sustainable - See
under CONFISCATION .............................. 382
Export Oriented Unit supplied with goods on payment of duty through
Cenvat, Customs cannot initiate action to demand back refund of TED
granted by DGFT - See under DEMAND ..................... 346
Factory closure - Cash refund of unutilized credit not admissible - See under
REFUND/REFUND CLAIM ............................ 452
Fee for supply VSAT equipment, taxability thereof - See under VSAT
(VERY SMALL APERTURE TERMINAL) FEE .................. 408
FINANCE ACT, 1994 :
— Section 65(105)(zzzzj) - See under VSAT (VERY SMALL APERTURE
TERMINAL) FEE .................................. 408
— Section 73 - See under DEMAND ......................... 408
First Information Report (FIR) filed by Police quashed as proceedings on
smuggling of liquor in bonded warehouse already undertaken by
Customs - See under POLICE AND VIOLATION OF CUSTOMS ACT,
1962 ......................................... 314
FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 :
— Section 9(2) - See under EXIM ........................... 330
— Section 9(4) - See under EXIM ........................... 330
Foreign Trade Policy (FTP) - Merchandise Exports from India Scheme
(MEIS) - Non-issuance of MEIS scrip - Mistake in shipping bill -
Petitioner inadvertently omitted to select ‘YES’ as option for availing
MEIS benefit, on online platform - Benefit of Scheme would be available
to petitioner conditional upon verification and acceptance of such claim
by DGFT - Order rejecting request for amendment quashed and a
mandamus issued to Authority to amend shipping bill as sought for by
petitioner - Section 149 of Customs Act, 1962 — Davinci Leather Pvt. Ltd. v.
Commissioner of Customs, Chennai (Mad.) ......................... 367
Gold - Man-made gold nuggets mixed with other metals not amounting to
concentrate - See under MAN-MADE GOLD ................... 417
— mixed with sand and other substances to create an ore like product is not
Ore - See under ORE ................................ 417
GOLD CONTROL ACT, 1968 :
— Section 85 - See under PROSECUTION ...................... 318
Gold jewellery exported re-imported for repair and reconditioning and
exported again, demand on minor variation of weight not sustainable -
See under RE-IMPORTED GOODS ........................ 405
Gold smuggling - Acquittal of accused when sustainable - See under
PROSECUTION ................................... 318
— Evidence - Confiscation - Absolute confiscation of gold bars and jewellery
transported from Imphal to Chennai as gift to son-in-law - Main dispute
with regard to acceptance of documents (bills) evidencing purchase of
gold from Imphal - Department alleging bills produced as an
afterthought - HELD : Commissioner (Appeals) concluded that no the
ground found to reject bills as evidence and remanded matter to LAA to
look into certified copy of bail application and to ascertain whether bills
mentioned therein - Instead of confining to comparing or ascertaining
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